2013 (3) TMI 183

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..... ed counsel for the revisionist and Sri U.K. Pandey, learned Standing counsel for the department. The revisionist is the owner of the tele-communication towers which have been permitted to be used by the tele-communication companies for installation of antenas on the top of the tower on payment of certain remuneration. The assessing authority for the 2007-08 (1.1.2008 to 31.3.2008) assessed the r .....

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..... prima-facie merits of the case are necessary to be considered. According to him, in allowing use of the tower for the purpose of installation of antenas there is no transfer of any right in any goods in as much as it has been held by different High Courts that towers which have been erected and are permitted to be used for the purpose are not goods. The above aspect of the matter definitely need .....

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..... ichever is earlier no tax pursuant to the assessment order dated 18th October 2012 for the period (1.1.2008 to 31.3.2008) shall be realized subject to revisionist's furnishing security, other than cash and bank guarantee, for the entire amount of tax imposed to the satisfaction of the authority concerned within a period of two weeks from today. The revision is disposed of.
Case laws, Decision .....

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