2011 (1) TMI 1301

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.... G RAMESH J. K.S. Ramabhadran for the petitioner K.M. Shivayogiswamy, Government Pleader, for the respondents ORDER In these petitions, the petitioner is praying for quashing annexure P reassessment order dated October 8, 2010 for the period November, 2005 to June 2010 and to issue a mandamus declaring the levy of VATby the first respondent on the gross amount received towards supply, ....

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....ervice and exempt the imposing of sales tax. Accordingly, these writ petitions are filed. The learned counsel has relied upon several decisions in support of his argument and also argued accordingly. The Government Pleader relying on the Division Bench of this court in S.T.A.No. 84 of 2009 decided on July 8, 2010 (Apco Concrete Block and Allied Products v. Deputy Commissioner of Commercial Taxe....

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.... However, counsel representing the fourth respondent-Commissioner of Service Tax, relying upon the decision of the apex court in the case of Tamil Nadu Kalyana Mandapam Assn. v. Union of India [2005] 1 VST 180 (SC); [2004] 135 STC 480 (SC); [2006] 3 STR 260, tried to contend that the delivery of article from the manufacturing point to the destination is in the form of outdoor service and it is l....

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....d by the Department which is referred to in the judgment of the Division Bench noted supra and the clarification issued therein, the appellate authority may not be in a position to take a different view in the matter to distinguish and interpret the same. In the circumstances, it is advisable for the petitioner to approach the Karnataka Appellate Tribunal in the matter as it involved disputed ques....