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2016 (5) TMI 1208 - DELHI HIGH COURT

2016 (5) TMI 1208 - DELHI HIGH COURT - 2016 (43) S.T.R. 358 (Del.) , [2016] 95 VST 100 (Del) - Activity liable to VAT or service tax - sale of media space for displaying advertisements of its clients - Demand of VAT and imposition of penalty - Section 33 of the DVAT Act - Default assessment under Section 32 - Agreement entered to transfer of the right to use various display sites - Petitioner paying service tax under Finance Act by considering it as services rendered - Held that:- there is a con .....

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(5) TMI 297 - DELHI HIGH COURT]. Accordingly, the impugned default assessment orders and notices of penalty are set aside and the matter is remanded to the VATO to consider it afresh in the light of the principles as reiterated in Tim Delhi Airport Advertising Pvt. Ltd. (supra). The penalty orders under Section 86 (14) of the DVAT Act are also set aside. - Petition disposed of - W.P.(C) 6040/2013 & CM No.13299/2013 - Dated:- 25-5-2016 - S.MURALIDHAR & VIBHU BAKHRU JJ. For the App .....

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under: (A) Issue a writ of prohibition, or any other writ, order or direction of like nature, restraining the Respondents from acting upon or taking any action in pursuance to the impugned notices and the impugned proceedings/action; (B) Issue a writ of prohibition or any other writ, order or direction in the nature thereof thereby restraining the respondents from levying VAT on the transaction of rendering service on which Petitioner has duly paid service tax; .....

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04.09.2014; (E) In the alternate if this Hon'ble Court holds otherwise then to issue a writ of certiorari or any other writ, order or direction in the nature thereof thereby quashing assessments made by Respondent No.4 treating the transaction in question as service transaction; And also to issue writ of mandamus or any other writ, order or direction in the nature thereof thereby directing Respondent No.4 to refund the amount so collected on the transaction in question .....

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DVAT Act. Further, the Petitioner also impugns Penalty orders dated 26th July, 2013 passed by Value Added Tax Officer (VATO) under Section 86(14) of the DVAT Act. The aforesaid impugned notices (being notices dated 23rd June, 2010, 24th April, 2012, 8th May,2013 and 21st August,2013) were duly responded to by the Petitioner by inter alia asserting that it is not assessable to tax under the DVAT Act. 3. The Petitioner procures outdoor media space such as unipoles, kiosks, bridge panel .....

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the Petitioner was served with the notices of default assessment under Section 32 of the DVAT Act for Financial Years 2010-11,2011-12 and 2012-13, assessing the Petitioner‟s taxable turnover at ₹ 1,12,59,64,384/-, ₹ 1,20,91,72,662/- and ₹ 1,24,70,92,642/- respectively and consequently raising a demand of VAT of ₹ 21,16,00,327/-, ₹ 20,45,03,397/- and ₹ 18,75,33,691/- for the respective Financial Years. In addition, the Petitioner has also been served with .....

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Petitioner has also submitted in the alternative that if it is found that the transactions entered into by it constitutes 'sale' within the meaning of Section 2(1)(zc)(vi) of the DVAT Act , the Service Tax Authority may be called upon to refund the Service Tax charged on the transactions entered into by the Petitioner with its clients. 8. There is considerable merit in the Petitioner‟s contention that levy of Service Tax and Value Added Tax are mutually exclusive. The qu .....

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