2014 (4) TMI 223

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....acharya, Advs. For the Respondent : Mr Raj K. Batra and Ms Neetika Khanna, Advs. ORDER CM 5538/2014 in ST.APPL. 7/2014 CM 5546/2014 in ST.APPL. 8/2014 Exemption is allowed subject to all just exceptions. The applications are disposed of.   ST.APPL. 7/2014 ST.APPL. 8/2014 and CM 5545/2014    Issue notice. Mr Raj K Batra, Adv. accepts notice. The quest....

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....r that amounts to transfer of tax dues is covered by the decision of this Court in Indus Towers Ltd. V. Union of India (WP(C) 4976/2011) as well as the decision of Andhra Pradesh High Court in State of Andhra Pradesh V. BSNL (2011) 188 ECR 394, which covered value added services. This Court has considered the submissions as well as the effect of those decisions. Prima facie it would appear that....