(1.) These revision petitions are filed challenging the common judgment dated 25.11.2014 passed by the Karnataka Appellate Tribunal at Bangalore.
(2.) The brief facts of the case are:
(3.) The Assessing Authority (AA) levied tax on these activities considering the agreement as an integrated single composite contract. On appeal this finding of the AA was upheld against which appeals were filed before the Tribunal. The Tribunal considering the terms of the agreement entered into between the parties, dismissed the appeals filed by the assessee confirming the orders passed by the authorities.