9911796707
TMI Blog2014 (3) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... Civil Appeal No. 2056 of 2008 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... just and appropriate to extract paragraph Nos. 78, 79 and 92 of the Judgment rendered in Bharat Sanchar Nigam Limited's case (supra) as under :- "78. But if there are no deliverable goods in existence as in this case, there is no transfer of user at all. Providing access or telephone connection does not put the subscriber in possession of the electromagnetic waves any more than a toll collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnetic waves or radio frequencies for the purpose of Article 366(29-A)(d). The goods in telecommunication are limited to the handsets supplied by the service provider. As far as the SIM cards are concerned, the issue is left for determination by the Assessing Authorities. B) There may be a transfer of right to use goods as defined in answer to the previous question by giving a telephone connectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for raising the demand under reference. There is, therefore, no doubt in our mind that the earlier assessment, out of which the instant proceedings have arisen, was partly unjustified. The Sales Tax Authority was only justified in raising a demand based on the rental collected by the appellant whilst rendering services, as also charges collected for the equipment supplied to consumers. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cided a similar controversy while disposing of Civil Appeal No.2048 of 2008 and other connected appeals today i.e. on 25th July, 2013. It is not disputed, that the main controversy involved in the present appeals are similar to those, that were adjudicated by us in the aforesaid appeals. In view of the above, the instant appeals are also disposed of in the same terms as Civil Appeal No. 2048 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
