Bharti Airtel Ltd vs State Of Karnataka on 16 January, 2009

[Cites 1, Cited by 1]
Karnataka High Court

Bharti Airtel Ltd vs State Of Karnataka on 16 January, 2009

Equivalent citations: 2009 (3) AIR KAR R 235

 

11*! mm men coxmrr or  *

DATED rms rm 16TH:-BA1'.  F.  

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AND

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wart     

BETWEEH:

Bharti Airtel Ltd (P?orruerly"£v'i;!AS  Te-ﬁe
Vcntums Ltd)  «   _    
No. 12/ 1, Mamthi Irifatech Carrier,' 
Ground F1001',   ..    .-
Amariytﬁi layout,  . 

Bangalt)Vre"'-A *2' 

Rep by its IL' '  aiid __I_?cgu1atory ' '

Sm suresh   Apf;aeLé:r-rJ:'_ L

A5'*?'ﬂ¥' A3"-)  

:7  Kamataka
'  its Principal Secretary

 Vidlzana Soudha
'Bangalore 560 001

 --.

 



 V _ fith F1 5wr,--~~S'.P Complex,

  Sr. Adv. for Sri. K.J. Kamath for

 for 12.4 and 5 )

V  High Court Act praying to set aside the ()I'df::{'

2 The Cammissioner of    
Wanijya Thexige Kaxyaiayef; .. 
Bangalore 560 009 _V

Audit 42, avg-4,  % " A
Koramaxxgala.  ._   iv  AA " 
Bangalore 560 (371  1  " V  '

3 The Deputy of  Taxes "

4   
B/iinisirzjr of . 
 """ '*1}¢psaI'tti:;t:11t'*e)f*Rc'Jé11ueV
 _Nort1?;   _ _'
 New Delhi igomx

5 mg c.o n:n1:ss::$:;er of Service Tax
' "  Bangalore,

  N016 Lal law; Road % %
 560027  R cspondcnts" »

"R.  11:0" 3, Sri.Aravi1'1d Ktmar, Adciitionai Soﬁcitor

This Writ aw ﬁled under Section 4 of the

passed in thc Writ Petition N0.1537/2007 dated
16/03/2007. ~

This Writ Appeal having heard and reserved
coming on for pxrmmunocmcnt this day, Arali Naguag, J.
delivered the following 

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_   fespondent ---- Assessing Authority passed
 ' K  impugned order of re»-assesment

W.P.No. 1 1723/05 befare this   _
the said W1' me to be  .  
dated 19. 10.2006 and the '_s.a.id_;  tof ire; 
assessment was qliaasheé   
was remanded' TV __the'' 2'-hseessixjﬁ  -  'V *
for fresh    '    
(g) After   mspépdent -
Assessing  isstied 12
mt§cés  %{ Annexure -3)
  i'o;_r   moxjgms  April 2005 tn
1   .. ':'proj':een1g- to treat the
%%%% M  oreeeepmidsng _ broadband
_ "   of iight energy '. The
  eappenant gxabmmed detailed reply to tlw
.Vsa..t_d"x11otis::es on 30.12.2005 (Annexure- c).
  the appellant, _ the 3m

 {Annexure-A3 and thereby conﬁrmed the
entire demand proposed in the said
notices and imposed pajalties and also
levied interest on the tax said to be '
payable and due by the appellant.

K-(\--\__,_._._



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.1    We have to consider and answer the

 _  questicns namely:

31

2. (2006) 3 sec: 1 (Bharat   "
Ltd andAnother Vs. Uniorrtzgf "    V

3. (2002) 5 sec  
National Thermal 
L:o2.andozne:s;{  "  % "

4. (1996) .4 sad 433%'    
    Vs.
   ._ 
5.  Shipyard
Lid_:,A%   )

  H989)  634 (Federation of Hate: %
A -  ji{$_}~ Union oflndia and Others} 

   our  reasons' on

1. Whether the ' light energy '  for
transmitting the data of the subscribers
of the Appellant-Amscssee--Company.

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43

Section 12 of the said Act which provides for 

Customs duty on the goods imported into  ' ff:    .

28. Further, in the caseiof    A'

National Thermal Power  

503], Supreme Court, followxvits  

1969(2) sex 939 [emf    ' 'Eie«:..-Evlzricity

Board, Jabalpur], 'wha:ei!1':h*§§lé¢ﬂéi¢i£§'.  held to be
gocds,  as found
under  C0r§sﬁtuﬁon of India to
include : "~ a2l4'  property '. Further, in

the case (if  services Vs. state of

  "3'O8.!...Sup1*eme Court, agreeing with its

 the case of Associated Cement

 {zoom sec 593, interpreted the

  3-;I_;'teaI1i"1:1gvv of the term ' goods ' as used in A1-tick: 366(12)

%    tlﬁé'~«_Consﬁtuﬁon of India that the said deﬁnition is

V'   wide and includw all types ofpropenies whether

  gmngtbze or intangrlbie. While interpreting so, it held in

the said case [Tata Consultancfs case] that transaction
W



44

of ' sale of computer software is clearly a sale of V'

inasmuch as the term ' all m.atenals' ,   

commodities ' used in Article 36a6{1_;2)..of'   V

of India includes both tangibIeV;":.ar;»:§1 ~ 351?.

 

incormreai property which __ ef   

consumption and use and   "trans:E1itted,

transferred,  H :    K  etc.,
Paragraph 27"    'Data Co:1su1tancy's
case  V' A 
I5ari..2?.tf1e term ' goods' a_§
   of ghe Censﬁtuﬁon .
 as Eieﬁ1ied:_t_1_nder the said Act is veg; 
'  "v,%'§S;ie axfxd iﬁﬁggdes _a__1____l W968 of mevabicgf
   whether those mam; be'
 er ix1__t§_1r__;m'b1e. We are in eoznplete
  with the observations made by 

 A tixié CourtinAssoc£atedCementCompames' e' %'

V'   A software program may . consist of
various oommands. which eriable the "
computer to perform a. desimaated task.
The copyright in that prog'aIn 
with the orignator of the  Bi-it the '

r._(\"-'\Z'



4?

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?__.C"'\-P"\__.----



  advocate for the appellant '
 Roji Philip, Associate Professor,
 ﬁaéter Physics Group, Ramon Research
 and a copy of the said opinion
  o  {gf;:;exorc--s) had been furnished by the

aophooﬂant to the Assessing Authority along with his reply

54

d)'1'he subscribefs data iiom _. v~v.'.._%:    _

computer is mixed   % T' 1 V
the light carrier for: tﬁe"'p11iiposo ::of_   
transmission in     
receivezﬁs end     
separated (demoii«*§1 latod)"    :§1
separated     
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process the 

gets    let

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gxfen me ﬁliiascriber as it

is iz1"11_oA'wajf $the subscriber

.§x1:.:.is as  only.

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59

genuineness of which is net in dispute, it is     ~

the ' eiectro magnetic wavw '     

mobile phones and the ' mumazzy  tight 

though it is ' electro    

frequency', both are    
dgtrerent charactens' tics    czgezent

purposes. It is    created

light energy iii'  of being ._ -

    used,  to
some  Stofed: ' :1 ~ . ~  .  " 

37 .. In   name Communications

 un'é§§a annxna aad"xsthe:; reported in (ms; 126 am

  While m  the dcﬁn g' ion

  of * goods   sefction 29:11; of Kerala Gem-a1 Sales Act

' "  is anaiegous to the deﬁnition. nf " goods " in

@art_ioz3:52(15) of KVAT Act 2003, has held that " goods

  _' 'intangible property' also'.

38. In the case of state of U.P. Vs. Bnion of Inﬁa

reportw in (20033 sec 239 (at Para No.18) while

...__<"~"\_....--.



62

simultaneously with the supply. _Ther,e    
hiatus in its operation. Sitnultaneymisiyi  i   

sale also takes place. '

These pmperties of clmtricify.  Of?'  

immense relevance, .._we V' wQ'u1d_'*, 
hereafter. ' ' i

40. In the case of  sale; Tux,-

Madhyn   ~   -Board,',~- :
Jahbalpur  which is referred

to by  it has observed on
page No.§45 as   %

V V ="VI_:'1*1:=-._t}erA1'11 '*"'Movabkc Pmpe1'ty'."whcn
"  génsidexiéﬁ  reference  "good?! as
_   for the purposes of sazés tax %
V    takenlin a nmnw sense and
  because electric energy is not
V ~~@1@5b1e or cannot be mowed or toixched
A'  like, for instance, a piece of wood or a
 book it cannot cease to be movable
property when it hasall the attributes of -
such propérty. It is needless to repeat 'T
that it is capabie of abstxactioxi; 

'____"__("'\.u"-~»~_,..»~"j



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ias ﬁtmcs the gsrevisians of   _j_

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%_". 



70

for levying VAT on the activitzim of the    _

company.

47. re: contra, art. rte. 

1''

Sr. counsel for respondent'   .3: 

contended that the 'ACLE'   been
used by the   transmitting
the data of its  to another
through om     essay is the

'cwrrier'  "hum one place to

another  ' v:srV1'i'i'c-ijA1.. 'abscrbed by the 'photo'

detector' at tlagenti'   destination and therefore

~.1:t1e  Vaf V"t1*a3tr1§t3;1ission of the data cannot be

 the transportation of goods by the

   a carrier like lorry by using the _

_   / *~  as fuel. He further submﬁtted that there

'    ofany daa'to'the appellant-company}

   subscribers for the purpose of its transmissien

   its OFC network, the carrier in this case

namely 'ACLE gets extinguished an its reaching the end
._____g--wr"'s..---~»



71

point inasmuch as it is fully absorbed by  o 

detector there and thereby data is V' 3   

but the lorry which carries the   _ 

another does not get   ,  

submitted that make the  the
txansportcr for  can be re-
used by the   goods, the
'ACLE' which'    can not be re-used
for      to the same
subscxibor-.;ior for tmnsmitting the data

belonging to  other  and therefore, What is

    company is towards the

 not towards the service rendered

:   by    its infrastructure of OFC network to

' " .i__f::;  for transmitting their data as claimed by

 V.  43. Sri. Raﬂavaa, the learned ﬂmcounoel also

   oontonded that Whatever amounts that are oollectw by

("_'S""">'L..---»«~



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83

business, for ascertained sum of money {consi.dc:t'_a1?.i <;z '.:},'V" 

payable to it by its subscribers, and it    H  

mm" ' 3 of right. by the appe11%éntj%¢mpaﬁykL%%A 

subscribers, to use the; OFCT' I§_g=:tWér_k "and   V.

and consume ALCE. Thus,  '(if 
company thong) has   under the
provisions of " the
deﬁnition    V  2(29)(d) of
KVA1'   by us supra ths
crcatiorgj  inovement and deitvery of

the   case takes place almost

 *  gum: same. moment. ' Further, ACLE

 company to its subscribers

gcts,__'«éxﬁ:1g'ux(i§3lied in the activity of transmission of the

  data / "m_f£:1*mation of its subscribers.

H *   Therefore, foilowing the observtaﬁons of

   Szfprcme Court at pm N.o.24 of its judgment in state

 A 7»: up. and Anathar vs. u.o.:.(wy. 3 sec 239 which are

extracted supra, we are at the considu-ed view

r_~""'S» 



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 V.   by ghe sincere and honest

_ him. In the rwult, While answering 

  'vghe  WC pass the following

105

impugned order of the Assessing Authority insofar ae 'E'

relates to the imposing of penalty and interest Gr_ﬂ.eu

appellant -- assessee. , we have not if
76. Before parting    v%
record our appreciation. pf    A.K.
Chitaguppi, the  -  of
Commercial      by him in
making   by seeking
the opixlions ii1':e.he"§ﬁeld and in pmperbf.

undersienﬁiﬁg  the technicalities involved

in this  is  t general  ee. We

Pdir{'t"NoV. 1.'.§::_1V.9iiic amine' and  t Nos.2 and 3 in

ORDER
This writ Appeal is hereby allowed in part and the impugned ordm' dated W 106 16.03.2007 passed by the learned Single & Judge of this Court W.P.No.1537/O7('l'--RES) % k f on the gound that; "
assesses company diCi!:"x*3ot "ai=g'iiu- alternative of *~ Karnataka Value %.«;;1aea% ;x'4"11!V§:ﬂ:'2{_){)3 is hereby set aside. writ appeal asﬁt of the (1*;R§«3s;* is hcreby the said writ and the order of 1.2007 passed by __tl;1e 3&1 Assessing Authority f «aypcﬂant commny impugnod ' A hereby conﬁrmed. No order as sa/~ Judge Sd/3 Juééﬁ ImHING*lB8V]SIl'L*
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Karnataka High Court

Bharti Airtel Ltd vs State Of Karnataka on 16 January, 2009

Equivalent citations: 2009 (3) AIR KAR R 235
