TMI Blog2020 (7) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner is paying service tax under the Finance Act, 1994 - HELD THAT:- When the petitioner had specifically raised a contention that the petitioner has no turnover, which is taxable under the CST Act, 1956, and what was declared by it in the monthly VAT returns is service tax, which the petitioner is receiving in the State of Telangana for allowing Telecom Operators to use the tower facilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sri J.Anil Kumar, Special Counsel for Commercial Taxes appearing for respondents. 2. In this Writ Petition, petitioner assails the assessment order AO.No.55782 dt.31.03.2020 passed by the 1st respondent under the CST Act, 1956 for the assessment year 2015-16. 3. Petitioner is a Company registered under the Companies Act, 1956 and is engaged in the business of Telecom Tower Installation Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and export sales, NIL assessment order ought to have been passed by the 1st respondent since there is no sales turn over in respect of either inter-state or export sales. 6. But by Assessment order No.55782 dt.31.03.2020, the 1st respondent rejected the said contention. 7. Counsel for the petitioner contends that the show cause notice was issued to the petitioner on 08.08.2016 by one office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elangana, on which the petitioner is paying service tax under the Finance Act, 1994; that this specific plea was taken by the petitioner in its reply to the show cause notice issued by the 1st respondent, but the same is neither adverted to nor considered; that hurriedly the 1st respondent appears to have passed the impugned order since it would get barred by limitation, if it is passed beyond 31. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contentions and deal with it in the impugned assessment order. However, the 1st respondent has not done so, while passing the impugned assessment order. 10. In view of the said submissions, this Writ Petition is allowed; the impugned assessment order AO.No.55782 dt.31.03.2020 passed by the 1st respondent is set aside; the matter is remitted back to the 1st respondent to consider afresh the obje ..... X X X X Extracts X X X X X X X X Extracts X X X X
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