Imagic Creative Pvt. Ltd vs Commissioner Of Commercial Taxes & Ors on 9 January, 2008
Equivalent citations: 2008 AIR SCW 844, 2008 (2) AIR KANT ... Harjit Singh Bedi
CASE NO.:
Appeal (civil) 252 of 2008
PETITIONER:
Imagic Creative Pvt. Ltd.
RESPONDENT:
Commissioner of Commercial Taxes & Ors.
DATE OF JUDGMENT
Imagic Creative (P) Ltd. Rep. By Its ... vs The Commissioner Of Commercial Taxes, ... on 29 November, 2006
Equivalent citations: (2008)12VST366(KARN)
Bench: R. Gururajan ... Ananda
JUDGMENT
1. M/s. Imagic Creative (P) Limited is before us, seeking answers to the following questions of law framed in paragraph
Imagic Creative Pvt. Ltd. Vs. CCT [2008(9) STR 337 (SC)]
d. Wipro GE Medical Systems ... Supreme Court's judgment in case of
Imagic Creative Pvt. Ltd. v. Commissioner of Commercial Taxes (supra)
Service tax cannot be charged
same transaction. The Honble Supreme Court in the case of Imagic Creative Pvt. Ltd. vs. Commissioner of Commercial Taxes ... decision of the Honble Supreme Court in the case of Imagic Creative Pvt. Ltd. (supra), the licence fee remitted by OIPL to Oracle Corp
mutually exclusive and this, he says, is well-settled:
BSNL,10 Imagic Creative Private Limited v CTO11 and Association of
Leasing and Finance Companies ... Paragraph 28 of Imagic
Creative, which followed the law in BSNL, reads
principles laid down in the
Apex Court judgment in Imagic Creative (P) Ltd. v. Commissioner
W.P.(C) Nos. 38505, 38524/2010,
28351, 28376/2011 ... this context, reliance was
placed on the Apex Court judgment in Imagic Creative (supra),
where it was held that both service
mutually exclusive and this, he says, is well-settled:
BSNL,10 Imagic Creative Private Limited v CTO11 and Association of
Leasing and Finance Companies ... Paragraph 28 of Imagic
Creative, which followed the law in BSNL, reads
learned Counsel for the assessee relies on the
decision in Imagic Creative Pvt. Ltd. v. Commissioner of
Commercial Taxes & Others ... whether the contract
is a service contract may arise'.
12. Imagic Creative Pvt. Ltd is not applicable to
the facts of the above case
Tribunal considering the ratio laid down in the case of Imagic Creative Pvt. Ltd. v. Commissioner of Commercial Taxes reported ... Court. Considering the ratio laid down by the apex Court in Imagic Creative Pvt. Ltd., vs. Commissioner of Commercial Taxes
Imagic Creative Pvt. Ltd v. CCE , (2008 (9) S.T.R. 337
(S.C.)
iv) That the instant transaction was a revenue sharing agreement ... reported at 2006 (2) ST.R. 161 (S.C.) (Annexure 1), Imagic
Creative Pvt. Ltd v. CCE, 2008 (9) STR. 337 (S.C.) (Annexure
