9911796707
TMI Blog2013 (6) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... -06, i.e., for the monthly periods from April 2005 to March 2006. The petitioner-dealer is aggrieved by the order dated November 3, 2010 passed by the Karnataka Appellate Tribunal in STA Nos. 649-660/2009 dismissing the appeals of the revision petitioner and affirming the orders passed by the assessing authority and first appellate authority. The deemed assessments under section 38(1) of the Act had been reopened by issue of notice under section 39(1) of the Act as the return was not accepted and therefore the reopening by the assessing authority. The revision petitioner-dealer had claimed that its turnover relating to the activity of manufacture, supply and installation of lifts were to the specification of the customer; that they got i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturing activity and head office at Mumbai and branches all over the country; that the branch office at Bangalore had received lifts/elevators in a semi-knocked down condition and was installed at the place where the customer was having his establishment. The appellate authority, on a perusal of the records and the facts of the case, noticed that the claim of the assessee that it was a works contract was not tenable as the appellant-assessee had only supplied, installed and commissioned the lifts/elevators as per the requirement of the customers. The required fittings and other civil works had not been executed by the appellant. Instead, the building owner himself had carried out those works. It also noticed that the only requirement on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... compared to the value of the product and in terms of the judgment of the Supreme Court in Kone Elevators' case [2005] 140 STC 22 (SC); [2005] 4 RC 348, it cannot have a bearing on the nature of the transaction being a "sale" transaction. It is aggrieved by this order of the Tribunal, the present revision petition. Appearing on behalf of the petitioner, Sri Chythanya, learned counsel, vehemently urged that the assessing authority, appellate authority and the Tribunal have all committed an error in treating the entire sales turnover of the assessee as sale consideration; that no distinction has been maintained in the labour component of the value involved and the actual value of the lifts/elevators. What is urged specifically is that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is so changed by a subsequent decision and there is no subsequent decision after the judgment of the Supreme Court in Kone Elevators' case [2005] 140 STC 22 (SC); [2005] 4 RC 348. With regard to the contention that annual maintenance charges have also been included which are purely labour contracts and therefore to that extent the Tribunal itself should have applied its mind in the wake of the grounds raised and given deduction for the same from the turnover, it is submitted that ground was never raised in that form before any of the authorities except for contending that it is only a works contract and the labour component should have been deducted. Though Mr. Chythanya, learned counsel for petitioner, would urge that in the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court referred to the Larger Bench, liberty is being reserved to the assessee to seek for suitable corrections and the assessing authority to take note of the subsequent decision if the earlier view has been reversed and to act accordingly and therefore the assessee should be reserved such liberty. Smt S. Sujatha, learned Additional Government Advocate, submits that the assessee can bring it to the notice of the assessing authority any such views and seek for suitable modification. Insofar as levy of penalty is concerned, we notice that it is following the reopening and reassessment and therefore we do not find any justification to interfere on the levy of penalty either. The main question of law sought to be raised in these revision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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