2016 (5) TMI 1208

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rticle 226/227 of the Constitution of India, inter alia, praying as under: "(A) Issue a writ of prohibition, or any other writ, order or direction of like nature, restraining the Respondents from acting upon or taking any action in pursuance to the impugned notices and the impugned proceedings/action;   (B) Issue a writ of prohibition or any other writ, order or direction in the nature thereof thereby restraining the respondents from levying VAT on the transaction of rendering service on which Petitioner has duly paid service tax; (C) Issue a writ of certiorari or any other writ, order or direction in the nature thereof quashing the proceedings initiated vide notice dated 23.06.2010, 24.04.2012, 08.05.2013, 23.06.2013, 26.07.2013 & ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., 2012, 8th May,2013 and 21st August,2013) were duly responded to by the Petitioner by inter alia asserting that it is not assessable to tax under the DVAT Act. 3. The Petitioner procures outdoor media space such as unipoles, kiosks, bridge panels, etc. from the Government Agencies and Corporations such as Delhi Metro, MCD, etc.. The Petitioner states that the said media space is used by it for display of advertisements of its clients and the Petitioner is not engaged in any other activity. 4. According to the Petitioner, the Petitioner is rendering services chargeable to Service Tax under the Finance Act, 1994 and, therefore, cannot be assessed under the DVAT Act. 5. While this petition was pending consideration, the Petitioner was serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ients can be constituted as a 'sale' within the meaning of Section 2(1)(zc)(vi) of the DVAT Act is required to be answered keeping in view the principles as reiterated by this Court rendered on 2nd May, 2016 in W.P.(C) No.1625/2014 (Tim Delhi Airport Advertising Pvt. Ltd. v. Special Commissioner -II, Department of Trade & Taxes & Ors.) 9. Accordingly, we set aside the impugned default assessment orders and notices of penalty dated 4th September, 2014 and remand the matter to the VATO to consider it afresh in the light of the principles as reiterated in Tim Delhi Airport Advertising Pvt. Ltd. (supra). The penalty orders dated 26th July, 2013 passed under Section 86 (14) of the DVAT Act are also set aside. 10. The Petitioner will fu....