Kerala High Court
M/S.Vodafone Cellular Limited vs Union Of India on 28 June, 2024
Author: P Gopinath
Bench: P Gopinath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 9172 OF 2014
PETITIONER:
M/S.VODAFONE CELLULAR LIMITED
ANGEL BUILDING, SOUTH KALAMASSERY, COCHIN, REPRESENTED
BY ITS AUTHORIZED SIGNATORY, HEAD FINANCE AND ACCOUNTS
SRI.SANTHOSH.
BY ADVS.
SRI.A.KUMAR
SRI.P.J.ANILKUMAR
SMTG.MINI1748
SRI.P.S.SREE PRASAD
RESPONDENTS:
1 UNION OF INDIA
REPRESENTED BY MINISTRY OF FINANCE NORTH BLOCK, NEW
DELHI.
2 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
THIRUVANANTHAPURAM.
3 COMMISSIONER OF COMMERCIAL TAXES
THIRUVANANTHAPURAM.
4 ASSISTANT COMMISSIONER
SPECIAL CIRCLE-1, COMMERCIAL TAXES, ERNAKULAM.
5 SUPERINTENDNET OF CENTRAL EXCISE
OFFICE OF THE ASSISTANT COMMISSIONER (SERVICE
DIVISION) KATRIKADAVU, COCHIN-682 017.
6 INSPECTING ASSISTANT COMMISSIONER
COMMERCIAL TAXES, KOCHI-30.
BY ADVS.
SRI.M.S.AMAL DHARSAN
SRI.SAIBY JOSE KIDANGOOR
SMT. THUSHARA JAMES (SR GP)
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON
28.06.2024, ALONG WITH WP(C).482/2021, 4271/2022 AND CONNECTED
CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.9172/14 & Con.Cases 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 482 OF 2021
PETITIONER:
M/S BHARTI AIREL LIMITED
SL AVENUE, N.H BYPASS KUNDANOOR, MARADU COCHIN,
RERPESENTED BY ITS AUTHORIZED SIGNATORY MRS. SHEENA
SAMUEL
BY ADVS.
A.KUMAR
SRI.P.J.ANILKUMAR
SMTG.MINI(1748)
SRI.P.S.SREE PRASAD
SHRI.JOB ABRAHAM
SRI.AJAY V.ANAND
RESPONDENTS:
1 UNION OF INDIA
THROUGH SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK,
NEW DELHI 110 001
2 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
THIRUVANANTHAPURAM 695 001
3 ASSISTANT COMMISSIONER,
FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT,
CLASS TOWERS, KARGIL LANE, ERNAKULAM 682 018
4 SUPERINTENDENT OF CENTRAL EXCISE,
BHARTI AIRTEL RANGE, RANGE V, GURGAON, HARYANA 122 001
BY ADV M.S.AMAL DHARSAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON
28.06.2024, ALONG WITH WP(C).9172/2014 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.9172/14 & Con.Cases 3
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 4271 OF 2022
PETITIONER:
VODAFONE IDEA LIMITED
(FORMERLY KNOWN AS VODAFONE ESSAR CELLULAR LTD-
VODAFONE MOBILE SERVICES LIMITED) V.J.TOWER, VYTTILA,
COCHIN-681019,REPRESENTED BY IT'S AUTHORIRIZED
SIGNATORY,MR.SANTHOSH.N.
BY ADVS.
A.KUMAR
P.J.ANILKUMAR
G.MINI(1748)
P.S.SREE PRASAD
JOB ABRAHAM
AJAY V.ANAND
RESPONDENTS:
1 UNION OF INDIA
THROUGH SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK,
NEW DELHI-110001.
2 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY,
GOVT.SECRETARIAT,DEPARTMENT OF FINANCE,
THIRUVANANTHAPURAM, PIN-695001.
3 ASSISTANT COMMISSIONER
FOURTH CIRCLE, STATE GOODS AND SERVICES TAX
DEPARTMENT, ERNAKULAM-682018.
4 THE STATE TAX OFFICER,
SECOND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT
ERNAKULAM-682018.
5 SUPERINTENDENT OF CENTRAL EXCISE,RANGE VI,
ERNAKULAM-682017.
6 COLLECTOR/AUTHORISED OFFICER,
DEPUTY COMMISSIONER OF STATE TAX, SGST DEPARTMENT,
KERALA, ERNAKULAM, CIVIL STATION, KAKKANAD, KOCHI-
682030.
WP(C) No.9172/14 & Con.Cases 4
7
THE STATE TAX OFFICER,
REVENUE RECOVERY, ERNAKULAM AT KAKKANAD-682030.
BY ADV M.S.AMAL DHARSAN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON
28.06.2024, ALONG WITH WP(C).9172/2014 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.9172/14 & Con.Cases 5
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 4541 OF 2021
PETITIONER:
BHARTI AIRTEL LIMITED
SL AVENUE, N.H.BYPASS, KUNDANOOR, MARADU, COCHIN,
REPRESENTED BY ITS AUTHORIZED SIGNATORY MRS.SHEENA
SAMUAL.
BY ADVS.
A.KUMAR
SRI.P.J.ANILKUMAR
SMTG.MINI(1748)
SRI.P.S.SREE PRASAD
SHRI.JOB ABRAHAM
SRI.AJAY V.ANAND
RESPONDENTS:
1 UNION OF INDIA
THROUGH SECRETARY, MINISTRY OF FINANCE, NORTH BLOCK,
NEW DELHI - 110 001.
2 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
THIRUVANANTHAPURAM - 695 001.
3 ASSISTANT COMMISSIONER
FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT,
ERNAKULAM - 682 015.
4 SUPERINTENDENT OF CENTRAL EXCISE
BHARATI AIRTEL RANGE, RANGE V, GURGAN, HARYANA - 122
001.
BY ADVS.
P.R.AJITH KUMAR, CGC
M.S.AMAL DHARSAN
SRI.KRISHNADAS P.NAIR, CGC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON
28.06.2024, ALONG WITH WP(C).9172/2014 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.9172/14 & Con.Cases 6
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 28TH DAY OF JUNE 2024 / 7TH ASHADHA, 1946
WP(C) NO. 20522 OF 2015
PETITIONER:
M/S.BHARTI AIRTEL LIMITED
AGED 45 YEARS
SL AVENUE, N.H. BYPASS KUNDANOOR, MARADU COCHIN,
REPRESENTED BY ITS AUTHORIZED SIGNATORY MRS.REKHA
AGARWAL.
BY ADVS.
SRI.A.KUMAR
SMTG.MINI1748
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY MINISTRY OF FINANCE, NORTH BLOCK, NEW
DELHI - 110 001.
2 STATE OF KERALA
REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE,
THIRUVANANTHAPURAM - 695 001.
3 COMMISSIONER OF COMMERCIAL TAXES
THIRUVANANTHAPURAM 695 001.
4 ASSISTANT COMMISSIONER
SPECIAL CIRCLE -III ERNAKULAM 682 018.
*5 SUPERINTENDENT OF CENTRAL EXCISE (CORRECTED)
BHARTI AIRTEL RANGE, RANGE V, GURGAON, HARYANA - 122
001.
*SUPERINTENDENT CGST, RANGE-1, DIVISION NORTH 1, PLOT
NO.36-37, SECTOR 32, GST BHAWAN, GURUGRAM, HARYANA-
122001. THE ADDRESS OF THE 5TH RESPONDENT IS CORRECTED
AS PER ORDER DATED 28.06.2024 IN I.A NO.1 OF 2024.
6 SUPERINTENDENT OF CENTRAL EXCISE
OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE,
CUSTOMS AND SERVICE TAX, THRIPUNITHURA - 682 301.
WP(C) No.9172/14 & Con.Cases 7
7 DEPUTY COMMISSIONER
COMMERCIAL TAXES, ERNAKULAM - 682 015.
BY ADVS.
M.S.AMAL DHARSAN
SRI.SAIBY JOSE KIDANGOOR
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR HEARING ON
28.06.2024, ALONG WITH WP(C).9172/2014 AND CONNECTED CASES, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.9172/14 & Con.Cases 8
JUDGMENT
[WP(C) Nos.9172/2014, 20522/2015, 482/2021, 4541/2021, 4271/2022] The issues raised in these Writ Petitions appear to be covered in favour of the petitioners by the order of the Supreme Court in SLP(C) Nos.16551-16555 of 2012 and connected cases. The Supreme Court, while considering the correctness of the judgment of the Andhra Pradesh High Court reported in State of Andhra Pradesh v. Bharat Sanchar Nigam Ltd. [(2012) 49 VST 98] held as follows:
"In the present case, the High Court held that SIM Cards, Rechargeable Coupons, Fixed Monthly Charges and Value-Added Services (towards SMS, ring tones, and download music etc.) are not "goods". It relied upon not only the judgment in "Idea Mobile Communication" but also the judgments of this Court in Bharat Sanchar Nigam Ltd. vs. Union of India [2006 (2) SCR 823], Associated Cement Companies Ltd. VS. Commissioner of Customs [2001 (1) SCR 608] and Tata Consultancy Services vs. State of A.P." (relied upon by the revenue).
The High Court, however, remitted the matter for consideration for ascertainment of facts relating to levy of sales tax on non-refundable deposit and refundable deposits. It also held that the transactions relating to telephone sets, modems and caller IDs instruments are subject to sales tax levy.
Having considered submissions of the learned counsel for the parties and also having gone through the impugned judgment, this Court is of the opinion that no interference is called for especially in view of the fact that the High Court has taken note of all the decisions on the point.WP(C) No.9172/14 & Con.Cases 9
Furthermore, in the recent judgment in C.A. NOS. 11400- 11401/2018 Commissioner of Customs, Central Excise & Service Tax Vs. M/S Suzlon Energy Ltd. this Court has held in a slightly analogous context i.e. customized engineering drawings, are not "goods" but are essentially services and, therefore, subjected only to levy of service tax under the Finance Act, 1994.
The special leave petitions and C.A. No. 8774 of 2012 are, accordingly, dismissed."
2. Though leave was not granted (against the judgment of the Andhra Pradesh High Court) and the order dated 11.04.2023 in SLP(C) Nos. 16551-16555 of 2012 only dismisses the Special Leave Petitions filed against the judgment of the Andhra Pradesh High Court since detailed reasons were given by the Supreme Court for dismissing the Special Leave Petitions, the order of the Supreme Court constitutes a binding precedent for the purpose of Article 141 of the Constitution of India.
3. The learned Senior Government Pleader appearing for the State of Kerala attempted to establish that the judgment of the Supreme Court may not cover the issues arising in these Writ Petitions stating that the issue in these cases includes charges levied for song downloads, games etc. and the same issue does not appear to be covered in the judgments referred to in the order of the Supreme Court in SLP(C) Nos. 16551-16555 of 2012. It is also submitted that the Supreme Court of India in M/s. BSNL V/s. Union of India (Supra) held that WP(C) No.9172/14 & Con.Cases 10 electromagnetic waves, its structure and operations do not constitute goods. Since these Writ Petitions relate to downloading of music, a specified activity undertaken by the petitioner based on specific requests or orders placed by the customers to suit their requirements, the above observations of the Supreme Court cannot be made applicable. It is further submitted that SMS and similar services, such as ringtones are transferred through electromagnetic waves and differ from music downloading, which is provided based on a specific request and for consideration or price. Therefore, downloading music cannot be equated with telecom services and falls outside the scope of service tax . The learned Government Pleader placed reliance on the judgment of the Hon'ble Supreme Court in M/s. Tata Consultancy V/s. State of Andhra Pradesh; (2005) 1 SCC 308 where the Supreme Court held that the term "goods" includes all types of movable properties, both tangible and intangible which is capable of abstractive consumption and use and which can be transmitted, transferred, delivered, stored, processed etc.. She further pointed out that software is considered goods, despite being intangible. It has utility, can be bought and sold, and can be transferred or delivered. The intellectual content in software is intangible property, and its physical media (like discs) are just means of transmission. The definition of goods, as per the Sale of Goods Act and the Indian Constitution, includes all movable properties, tangible WP(C) No.9172/14 & Con.Cases 11 or intangible. She vehemently contended that since downloading music has all the attributes of goods, such as utility, capability of being bought and sold, and being transmitted or transferred, it should be treated as goods and not services. It is submitted that, this court in Mechanical Assembly System (India) Pvt. Ltd v. State of Kerala; 2006 (1) KLT 947 followed the Supreme Court judgment in ACC Limited v. State of Kerala; (2016) 14 SCC 225, which held that the transfer of technical know-how, through floppy disc, CD or through deputing personal etc for consideration would constitute a sale and be exigible to any tax levied on sale of goods.
4. The learned Senior Government Pleader further submits that in these cases, subscribers receive telecom services like SMS, MMS, ringtones etc.., along with other valuable facilities containing material content. According to the broader definition from Tata Consultancy (Supra), these facilities can be considered goods. She contended that Assessing Authority has only assessed the material portion, leaving the service aspects unassessed under the local Act.
5. Having heard the learned senior counsel appearing for the petitioners in these Writ Petitions, on the instructions of Smt.G.Mini, the learned Senior Government Pleader and having perused the order of the Supreme Court in SLP(C) Nos. 16551-16555 of 2012, I am of the view that there is a clear finding in the order of the Supreme Court that WP(C) No.9172/14 & Con.Cases 12 the view of the High Court of Andhra Pradesh that SIM Cards, Rechargeable Coupons, Fixed Monthly Charges and Value- Added Services (towards SMS, ring tones, download music etc.) are not "goods". In the light of the above categoric finding in the order of the Supreme Court, it is not possible for this Court to take the view that the issue does not stand covered as is contended by the learned senior Government Pleader appearing for the respondents in these cases.
6. In Khoday Distilleries Limited and Others v. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal, (2019) 4 SCC 376 it was held :-
"26.2. We reiterate the conclusions relevant for these cases as under:
"(iv) xxx xxx xxx
(v) If the order refusing leave to appeal is a speaking order i.e. gives reasons for refusing the grant of leave, then the order has two implications. Firstly, the statement of law contained in the order is a declaration of law by the Supreme Court within the meaning of Article 141 of the Constitution. Secondly, other than the declaration of law, whatever is stated in the order are the findings recorded by the Supreme Court which would bind the parties thereto and also the court, tribunal or authority in any proceedings subsequent thereto by way of judicial discipline, the Supreme Court being the Apex Court of the country. But, this does not amount to saying that the order of the court, tribunal or authority below has stood merged in the order of the Supreme Court rejecting the WP(C) No.9172/14 & Con.Cases 13 special leave petition or that the order of the Supreme Court is the only order binding as res judicata in subsequent proceedings between the parties.
(vi) xxx xxx xxx
(vii) xxx xxx xxx "
Thus the finding of the Supreme Court in the order on SLP (C) Nos.
16551-16555 of 2012 has to be followed by this Court as a binding precedent, on the principle of Judicial Discipline. In the light of the above, these Writ Petitions are allowed, and the orders impugned in these Writ Petitions will stand quashed to the extent they demand tax under the KVAT Act on amounts received by the petitioners towards SIM Cards, Rechargeable Coupons, Fixed Monthly Charges and Value-Added Services (towards SMS, ring tones, download music, etc.) as they are not goods on which any tax under the KVAT Act can be levied.
Sd/-
GOPINATH P. JUDGE SVP WP(C) No.9172/14 & Con.Cases 14 APPENDIX OF WP(C) 482/2021 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE KVAT RETURNS FOR THE ASSESSMENT YEAR 2015-16 EXHIBIT P2 TRUE COPY OF THE SERVICE TAX RETURNS RELEVANT TO THE PERIOD 2015-16 FOR FIRST HALF EXHIBIT P3 TRUE COPY OF THE SERVICE TAX RETURNS RELEVANT TO THE PERIOD 2015-16 FOR THE SECOND HALF EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 02-11-2020 EXHIBIT P5 TRUE COPY OF THE REPLY DATED 05-11-2020 EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 30- 11-2020 EXHIBIT P7 TRUE COPY OF THE ASSESSMENT ORDER DATED 01- 12-2020 EXHIBIT P8 TRUE COPY OF THE INTERIM ORDER IN WRIT PETITION NO. 1409/2015 DATED 15-01-2015 EXHIBIT P9 TRUE COPY OF THE COUNTER AFFIDAVIT FILED BY THE UNION OF INDIA IN WRIT PETITION 20522/2015 WP(C) No.9172/14 & Con.Cases 15 APPENDIX OF WP(C) 4271/2022 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE KVAT RERUTN FOR THE ASSESSMENT YEAR 2014-15 DATED 13/02/2017 Exhibit P2 A TRUE COPY OF THE KVAT RETURN FOR THE ASSESSMET YEAR 2015-16 DATED12/05/2016 Exhibit P2(A) A TRUE COPY OF THE KVAT RETURN FOR THE ASSESSMENT YEAR 2015-16 (AFTER MERGER) DATED 10/03/2016 Exhibit P3 A TRUE COPY OF THE KVAT RERUTN FOR THE ASSESSMENT YEAR 2016-17 DATED 26/06/2018 Exhibit P4 TRUE COPY OF THE SERVICE TAX RETURNS FOR THE ASSESSMENT YEAR 2014-15 DATED NIL Exhibit P5 TRUE COPY OF THE SERVICE TAX RETURN FOR THE ASSESSMENT YEAR 2015-16 DATED NIL Exhibit P6 TRUE COPY OF THE SERVICE TAX RETURN FOR THE ASSESSMENT YEAR 2015-16 DATED NIL (FILED AFTER MERGER) Exhibit P7 TRUE COPY OF THE SERVICE TAX RETURN FOR THE ASSESSMENT YEAR 2016-17 DATED NIL Exhibit P8 TRUE COPY OF THE NOTICE FOR THE ASSESSMENT YEAR 2014-15 DATED 20.11.2020 Exhibit P9 TRUE COPY OF THE NOTICE DATED 21/10/2020 FOR THE ASSESSMENT YEAR 2015-16 (APRIL 2015 TO NOVEMBER 2015) Exhibit P10 TRUE COPY OF THE NOTICE DATED 25.08.2020 FOR THE ASSESSMENT YEAR 2015-16(DECEMBER 2015 TO MARCH 2016) Exhibit P11 TRUE COPY OF THE NOTICE DATED 02/02/2021 FOR THE ASSESSMENT 2016-17 Exhibit P12 TRUE COPY OF THE REPLY FOR THE ASSESSMENT YEAR 2014-15 DATED 08/02/2021 Exhibit P13 TRUE COPY OF THE REPLY DATED 23/11/2020 FOR THE ASSESSMENT YEAR 2015-16 Exhibit P14 TRUE COPY OF THE REPLY DATED 29/09/2020 FOR WP(C) No.9172/14 & Con.Cases 16 THE ASSESSMENT 2015-16 Exhibit P15 TRUE COPY OF THE REPLY DATED 15/03/2021 FOR THE ASSESSMENT 2016-17 Exhibit P16 TRUE COPY OF THE REVISED NOTICE DATED 19/04/2021 FOR THE ASSESSMENT YEAR 2014-15 Exhibit P17 TRUE COPY OF THE REVISED NOTICE DATED 19/04/2021 FOR THE ASSESSMENT YEAR 2015- 16(APRIL 2015 TO NOVEMBER 2015) Exhibit P18 TRUE COPY OF THE REVISED NOTICE DATED 20/02/2021 FOR THE ASSESSMENT YEAR 2015-16 (DECEMBER 2015 TO MARCH 2016) Exhibit P19 TRUE COPY OF THE REVISED NOTICE DATED 20/03/2021 FOR THE ASSESSMENT YEAR 2016-17 Exhibit P20 TRUE COPY OF THE REPLY DATED 17/06/2021 TO THE REVISED NOTICE FOR THE ASSESSMENT YEAR 2014-15 Exhibit P21 TRUE COPY OF THE REPLY DATED 17/06/2021 TO THE REVISED NOTICE FOR THE ASSESSMENT YEAR 2015-16(APRIL 2015 TO NOVEMBER 2015) Exhibit P22 TRUE COPY OF THE REPLY DATED 31/03/2021 TO THE REVISED NOTICE FOR THE ASSESSMENT YEAR 2015-16(DECEMBER 2015 TO MARCH 2016) Exhibit P23 TRUE COPY OF THE REPLY DATED 31/03/2021 TO THE REVISED NOTICE FOR THE ASSESSMENT YEAR 2016-17 Exhibit P24 TRUE COPY OF THE ASSESSMENT ORDER (RECTIFIED) DATED 23/07/2021 FOR THE ASSESSMENT YEAR 2014-15.
Exhibit P25 TRUE COPY OF THE ASSESSMENT ORDER DATED 23/07/2021 FOR THE ASSESSMENT YEAR 2015- 16(APRIL 2015 TO NOVEMBER 2015) Exhibit P26 TRUE COPY OF THE ASSESSMENT ORDER DATED 22/03/2021 FOR THE ASSESSMENT YEAR 2015-16 (DECEMBER 2015 TO MARCH 2016) Exhibit P27 TRUE COPY OF THE ASSESSMENT ORDER DATED 30/04/2021 FOR THE ASSESSMENT YEAR 2016-17 Exhibit P28 TRUE COPY OF THE ORDER IN RECTIFICATION WP(C) No.9172/14 & Con.Cases 17 APPLICATION FOR THE ASSESSMENT YEAR 2015- 16(DECEMBER TO MARCH) DATED 18/06/2021 Exhibit P29 TRUE COPY OF THE INTERIM ORDER IN WRIT PETITION NO.18001/2021 DATED 06/09/2021 Exhibit P30 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 24/01/2022 FOR THE ASSESSMENT YEAR 2014-15 Exhibit P31 TRUE COPY OF REVENUE RECOVERY NOTICE DATED 24/01/2022 FOR THE ASSESSMENT YEAR 2015-16. WP(C) No.9172/14 & Con.Cases 18 APPENDIX OF WP(C) 4541/2021 PETITIONER EXHIBITS EXHIBIT P1 A TRUE COPY OF THE KVAT RETURN FOR THE ASSESSMENT YEAR 2016-17.
EXHIBIT P2 A TRUE COPY OF THE KVAT RETURN FOR THE ASSESSMENT YEAR 2017-18.
EXHIBIT P3 TRUE COPY OF THE SERVICE TAX RETURNS RELEVANT TO THE PERIOD 2016-17 FOR FIRST HALF.
EXHIBIT P4 TRUE COPY OF THE SERVICE TAX RETURNS RELEVANT TO THE PERIOD 2016-17 FOR THE SECOND HALF.
EXHIBIT P5 TRUE COPY OF THE SERVICE TAX RETURNS RELEVANT TO THE PERIOD 2017-18.
EXHIBIT P6 TRUE COPY OF THE NOTICE DATED 28/12/2020 FOR THE ASSESSMENT YEAR 2016-17.
EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 28/12/2020 FOR THE ASSESSMENT YEAR 2017-18.
EXHIBIT P8 TRUE COPY OF THE REPLY DATED 19/01/2021 FOR THE ASSESSMENT YEAR 2016-17.
EXHIBIT P9 TRUE COPY OF THE REPLY DATED 19/01/2021 FOR THE ASSESSMENT YEAR 2017-18.
EXHIBIT P10 TRUE COPY OF THE ASSESSMENT ORDER WITH DEMAND NOTICE DATED 28/01/2021 FOR THE ASSESSMENT YEAR 2016-17.
EXHIBIT P11 TRUE COPY OF THE ASSESSMENT ORDER WITH DEMAND NOTICE DATED 29/01/2021 FOR THE ASSESSMENT YEAR 2017-18.
EXHIBIT P12 TRUE COPY OF THE INTERIM ORDER IN WRIT PETITION NO.482/2021 DATED 11/01/2021 OF THIS HON'BLE COURT.
EXHIBIT P13 TRUE COPY OF THE COUNTER AFFIDAVIT FILED BY
THE UNION OF INDIA IN WRIT PETITION
20522/2015.
WP(C) No.9172/14 & Con.Cases 19
APPENDIX OF WP(C) 20522/2015
PETITIONER EXHIBITS
EXHIBIT PI TRUE COPY OF THE SERVICE TAX REGITRATION
CERTIFICATE DATED 28/2/2011.
EXHIBIT P2 TRUE COPY OF THE SERVICE TAX REGISTRATION
CERTIFICATE WITH THE 6TH RESPONDENT DATED 15/5/2009.
EXHIBIT P3 TRUE COPY OF THE RETURN FOR THE ASSESSMENT YEAR 2009-10 DATED 3/10/2011.
EXHIBIT P4 TRUE COPY OF THE SERVICE TAX RETURNS RELEVANT TO THE PERIOD 2009-10 FOR FIRST HALF EXHIBIT P5 TRUE COPY OF THE SERVICE TAX RETURNS RELEVANT TO THE PERIOD 2009-10 FOR THE SECOND HALF EXHIBIT P6 TRUE COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT PROPOSING TO REOPEN THE ASSESSMENT FOR THE ASSESSMENT YEAR 2009-10 DATED 2/3/2015. EXHIBIT P7 TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 6/5/2015.
EXHIBIT P8 TRUE COPY OF THE ASSESSMENT ORDER DATED 20/5/2015.
EXHIBIT P9 TRUE COPY OF NOTICE OF DEMAND DATED 29/5/2015.
EXHIBIT P10 TRUE COPY OF INTERIM ORDER IN WPC NO.1409/2015 DATED 15/1/2015.
WP(C) No.9172/14 & Con.Cases 20APPENDIX OF WP(C) 9172/2014 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE LICENCE FGRANTED TO THE PETITIONER BY GOVERNMENT OF INDIA, MINISTRY OF TELECOMMUNICATION UJNDER SECTION 4 OF THE INDIAN TELEGRAPH ACT, 1885.
EXHIBIT P2 TRUE COPY OF THE SEDRVICE TAX REGISTRATION CERTGIFICATE DATED 7.3.2007.
EXHIBIT P2(A) TRUE COPY OF THE SERVICE TAX RETURN FOR THE PERIOD APRIL TO SEPTEMBER 2008-09 DATED 24.10.2008.
EXHIBIT P2(B) TRUE COPY OF THE SERVICE TAX RETURN FOR THE PERIOD OCTOBER TO MARCH 2009-10 DATED 9.6.2009.
EXHIBIT P3 TRUE COPY OF SPECIMEN FORM OF AGREEMENT ENTERED INTO WITH THE SUBSCRIBER DATED NIL. EXHIBIT P4 TRUE COPY OF THE NOTICE ISSUED BY THE 4TH RESPONDENT UNDER SECTION 25(1) OF THE KVAT ACT DATED 20.1.2014.
EXHIBIT P5 TRUE COPY OF THE REPLY FILED BY THE PETITIONER DATED 14.2.2014.
EXHIBIT P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 28.2.2014.
EXHIBIT P7 TRUE COPY OF THE RECOVERY NOTICE ISSUED BY THE 6TH RESPONDENT DATED 21.3.2014.