TMI Blog2016 (12) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... at the sale tax and service tax are to be charged depending upon the nature of transaction and in their respective parameters. But, the question is how it has to be differentiated and which part of it can be assessed to tax under the Kerala Value Added Tax Act and which part could be assessed tax under the Service Tax Act. This is a matter which requires enquiry and I don't think that this Court will be justified in considering such issues at this stage of proceedings when the matter is still at large. - Petition dismissed for want of alternate remedy. - WP(C).No. 38164 of 2016 (u) - - - Dated:- 30-11-2016 - A.M. SHAFFIQUE, J. FOR THE PETITIONER : ADVS.SRI.E.P.GOVINDAN SMT.G.DEEPA FOR THE RESPONDENT : ADV. SRI.RAJESH B., SC, CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the same including the judgments relied upon, the impugned order is passed. 4. Hence, it is contended that the failure to consider the contentions urged in the proper perspective clearly amounts to violation of principles of natural justice and non-application of mind, which is liable to be set aside. The learned counsel therefore seeks for the matter to be remitted back for fresh consideration in accordance with law. 5. Perusal of Ext.P1 would show that the assessing officer had taken note of all the contentions urged by the petitioner. The petitioner had a case that the proposed levy on a sum of 3,92,86,961/- cannot be treated as income from ₹ right to use under Section 6(1)(c) of the Act. According to the petitioner, they w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment 2002-03, 2003-04 and 2004-05 and opined that we are of the considered opinion that the transferees in the agreement like FACT, KRL, IOC and the District Collector, Ernakulam were in effective control, possession and custody in the barges and boats, owned by the appellant Company till the expiry of the contract period. Similar is the situation in 2011-12 also. Hence the contentions raised against levy of tax under 6(1)(c) of KVAT Act 2003 is not acceptable and so it is taxable @4%. 6. Further, with reference to the proposal regarding the assessment of works contract, the matter is considered as under : 6) Income from 12th Finance Commission works ₹ 6,10,95,123/-. The assessee admitted that they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. From the materials now available, I don't think that it could be considered that the assessment is per se illegal or in violation of the principles of natural justice. 9. The petitioner has a case that they have been subjected to double taxation by calling upon them to pay service tax also. There is no dispute regarding the proposition as contended by the learned counsel for the petitioner that the sale tax and service tax are to be charged depending upon the nature of transaction and in their respective parameters. But, the question is how it has to be differentiated and which part of it can be assessed to tax under the Kerala Value Added Tax Act and which part could be assessed tax under the Service Tax Act. This is a matter w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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