QUIPPO TELECOM INFRASTRUCTURE LTD Vs. STATE OF GUJARA

JUDGEMENT

(1.) WHAT is challenged in the present Special Civil Application is the order of assessment passed by the Assistant Commissioner of Commercial Taxes (Annexure-H to the petition).

(2.) IT is vehemently submitted by Shri Venkatraman, learned Senior Advocate appearing with Mr.Nitin K. Mehta, learned advocate appearing on behalf of the petitioners that while passing the impugned order of assessment, the authority has relied upon the decision of the learned Single Judge of the Karnataka High Court in the case of Essar Telecom Infrastructure Pvt. Ltd. vs. Union of India reported in VST-306 Karnataka dated 7.4.2011, which has been set aside by the Division Bench of Karnataka High Court. It is also submitted that, as such, the petitioners are paying service tax, which, according to them, they are liable to pay to the Union of India. It is also further submitted that even with respect to another service provider there is already a decision of the Joint Commissioner, State of Gujarat considering the decision of the Division Bench of the Karnataka High Court that service providers like petitioners are liable to pay service tax. However, he has not disputed that against the impugned order of assessment, statutory appeal is provided before the appellate authority and, therefore, he seeks permission to withdraw the petition with a liberty to file an appeal before the appropriate authority. However, he has requested to make suitable observations directing the appellate authority to consider all the aforesaid submissions and/or any other submissions, which may be available to the petitioners while considering application for waiver of pre-deposit and appeal and also while considering the prima facie case while considering the application for waiver of the pre-deposit.

(3.) WITH this, present Special Civil Application is dismissed as withdrawn.