9911796707
TMI Blog2023 (5) TMI 969X X X X Extracts X X X X X X X X Extracts X X X X ..... tted to consider following questions of law: a) Whether the Karnataka Appellate Tribunal erred in holding that the orders dated 04.11.2010 and 11.03.2011 are without jurisdiction since the respondent was registered during the periods in question? b) Whether the Karnataka Appellate Tribunal erred in holding that charges collected by the Respondent for supplying and installation of goods in respect of internet and cable services provide by the Respondent to its customers are not taxable under the KVAT Act? 2. Heard Shri. Jeevan J. Neeralgi, learned AGA for the Revenue and Smt. Pallavi Shridhar, learned Advocate for the Assessee. 3. Briefly stated the facts of the case are, assessee is a registered company and a Licensed Multiple Syste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, it is liable to be assessed to tax under Section 38(7) of the KVAT Act; * though the AO has passed order under Section 39(1) of the KVAT Act, it is in fact an order under Section 38(7) of the KVAT Act and mere fact that a wrong provision is quoted, it does not mean that the order is without jurisdiction; * assessee has installed cables and other equipments in order to provide internet and cable services to its customers; * it is settled that transferring the right to use goods is deemed to be a sale for the purpose of the KVAT Act and therefore the said transactions are taxable under the Act; * the Tribunal has not assigned any reasons as to why assessee's activity do not amount to sale of goods. 5. Opposing the submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand by itself was vague and contained no legal basis for proposing the demand. It has further held that the companies may receive installation charges from the customers for providing cable internet services. From such a contract it needs to be ascertained whether there is an implied transfer of cable to the customer or whether other service provider may also use the same cable for internet signal supply in which case, a deemed transfer of property can be ascertained. It is settled that strict interpretation of the words used in taxing statutes is warranted. No tax can be levied by implication, unless the subject falls within the four corners of statutory provision of the levy. 12. Therefore, we find no error in the findings recorded b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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