TMI Blog2014 (4) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, if not, entirely identical to the appeals that this Court had dealt with in Indus Towers Ltd. V. Union of India [2013 (6) TMI 294 - DELHI HIGH COURT] - Consequently, the activity being subjected to VAT does not prima facie arise - Tribunal’s impugned order requiring pre-deposit of 20% of the tax and interest and 10% of the penalty amount is set aside - stay granted. - ST.APPL. 7/2014, ST.APPL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs engaged in rendering cellular mobile telephonic services. The service in question which the revenue admits to bring to tax is the sharing of passive infrastructure i.e. the mobile towers. The assessment was subject to objections by the appellants; OHA rejected their contentions. Consequently they approached the Tribunal which as a pre-condition for the hearing of appeals has directed pre-deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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