The High Court of Telangana dismissed W.P. Nos. 3313 and 3331 of 2013 as withdrawn after the petitioner informed the court of the settlement of disputes under the Dispute Resolution Scheme of the State of Telangana.
Petitions dismissed as withdrawn with no order as to costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[331s ]
HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)
FRIDAY, THE EIGHTEENTH DAY OF NOVEI,IBER TWO THOUSAND AND TWENTY TWO
PRESENT
THE HONOURABLE SRI JUSTICE T.VINOD KUMAR AND
THE HONOURABLE SRI JUSTICE PULLA KARTHIK
WRIT PETITION NOS: 3313 AND 3331 OF 2013
W.P.No.3313 of 2013
Between:
lvl/s. Aditya Music (lndia) Prrvate Limited, rep. by its Director. Mr. Subhash Gupta. 3-5-109117, Venkatshwara Colony, Narayanaguda, Hyderabad-500 029
.,.PETITIONER
AND
...RESPONDENTS
Petition Under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court nlay be pleased to issue a Writ of Certjorari or any other appropriate writ or order or direction - (a) call for the records on the file of 1s' Respondent relating to the assessment order dated 15.12.2012 for the year 2011-12 under the CST Act in so far as it levies tax on the amount received for assigning World Satellite Television Rights in the feature films in a sum of Rs 8.00,0001 as iliegal. arbitrary and withoutjurisdiction; (b)to declare the transactions are covered by Section 65(1O5)(zzzzt) of the Finance Act, 1994 involving transfer of copyright temporarrly and for permitting the use or enjoyment of the copyright and consequently, the Petitioner is not liable to pay CST under Section 6 of the CST Act on the same turnover, (c) to declare Section 6 of the CST Act as ineffective in the absence of a clear charge to levy tax on inter-state leases by identifying
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the taxable n.reas-re taxab: person taxable event and rate and also for nonprescription of rlrl-.s regard ng co.l.rputation of turnover for deduction of service component and nco.porat on of appropriate colurnns in Form-C declaration. (d)even assunrir(l Si,rctron 6 of the CST Act as authorizrng levy of tax on interstate leases to.eclare the sarre as travelling beyond Entry 54 of Lislll of the Seventh Schedul':. to the Ccnstitution of lndia in so far as it seeks to levy tax on lease transact on \ thou! raentifvLng the value of service involved; and (e) in the alternative r'th€ d,spuied transactions entered into by the Petitioner are to be cons,dered as tra rsferrirg the rrght to use goods, attract ng tax under Section 6 read with Seclion ..gl of th3 CST Act, decla.e thepayment of service tax of Rs.20 60,000/- by tl ,: Peti:ioner and retention of the same by the 3rd & 4th Respondents as w thout authoritv of law, contrary to Article 265 of the Constitution of lrrrl a .ind consequeDtly direct 3rd & 4th Respondents to refund the amount of Rs 20 t)0,000/- paid as service tax for the period 2011-12 either to the Petitioner or tra rsfer the amcunt to the credit of 1st Respondent towards CST liability payal)le as per the impugned order of 1st Respondent.
l.A.NO:1 OF 201
IJIP. NO: r787 OF 2013)
Between:
The Assistant Con missioner (CT), t TU, Abids Division, Hyderabad.
....PETITIONERS/RESPONDENTS
AND
.,.RESPONDE NTS/PETITIONERS
Petition Unrier Section 151 CPC praying that in the circumstances stated in the affidavit filed ir supp,rrt of the petition, the High Court may be pleased to vacate the interirr ortlers granted on A5.02.2013 in WPI/P No. 4109 of 2013 in W.P.No 331 3 of 201 i
I.A.NO:2 OF 20J3(V/i)MP. llO: 4109 OF 2013)
Petition urcer:iection 151 CPC praying that in the circumstances stated in the affidavit frlec rn suppor: of the cetition, the High Court may be pleased to grant stay of Tecor.,err of the disputed tax of Rs.8,00,000/-, berng the tax imposed on the transfer of ri(l.rts on software in the films by the impugned order dated
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15.12.2412 for the year 2011-12 (CST), pending disposal of the Writ Petition as otherwrse the Petitioner will be put to severe loss and hardship.
Counsel for the Petitioner : SRI.S.DWARAKANATH
Counsel for the Respondent No.1 : GP FOR COMMERCIAL TAX
Counsel for the Respondent No.2 :G.P FOR REVENUE
Counsel for the Respondent No.3: SRI.S.SURI BABU (SPL SC FOR CT AP)
counsel for the Respondent No.4 : sRl.GADI PRAVEEN KUMAR
W.P.NO: 3331 OF 2013
Between:
Irll/s. Aditya Music (lndia) Private Lrmited,, rep. by its Director. Ittlr Subhash Gupta 3-5-1091/7. Venkatshwara Colony, Narayanaguda, Hyderabad-s0O 029
.,PETITIONER
AND
...RESPONDENTS
Petitron Under Article 226 of the Constitution of lndia prayinq that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Certiorari or any other appropriate writ or order or direction - (a) call for the records on the file of 1 st Respondent relating to the assessment order dated 15.12.2012 for the year 2010-11 under the CST Actjn so far as it levies tax on the amount received for assignrng World Satellite Televrsion Rights in the feature films in a sum of Rs.4,60,0001 as illegal, arbitrary and withoutjurisdiction; (b)to declare the transactions are covered by Section 65(10S)(zzzzt) ol the Finance Act, 1994 involving transfer of copyright temporarily and for permitting the use or enjoyment of the copyright and consequently, the Petitioner is not liable to pay CST under Section 6 of the CST Act on the same turnover, (c) to declare Section 6 of the CST Act as ineffective in the absence of a clear charge to levy tax on inter-state leases by identifying the taxable measure, taxable person, taxable event and rate and also for nonprescriptron of rules regarding computation of turnover, for deduction of service component and incorporation of appropriate columns in Form-C declaration.(d) even assuming Section 6 of the CST Act as authorizing levy of tax on interstate
!
,
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leases, to declare the sam'l as,ave lrng beyond Entry 54 of List-ll of the Seventh Schedule io tre Corrstltut,rr, of India in so far as it seeks to levy tax on lease transaction. without identrfyrn:r the value of service involved; and (e) in the alternative, if the dispLrted trlnsaclLons entered into by the Petitioner are to be considered as transferring thr righl t:, use goods, attracting tax under Section 6 read with Section 2(g) of th3 CSI ,r,,.i declare the payment of service tax of Rs.11,84,500/- by the Petitione- enj r.tention of the same by the 3rd & 4th Respondents as without authorili Jf law, contrary to Article 265 of the Constitution of lndia ard consequr,r'rtly drrect 3rd & 4th Respondents to refund the amount of Rs.11,E4,500/- pard r: service tax for the period 2010-'1 1 either to the Petitioner or transfer the anrc-rnl to the credat of 1st Respondent towards CST liability payable a:; per the impLr;ned order of'1st Respondent
l.A. NO: 1 OF 2013(WVMP. NO:',789 OF 2013)
Between:
The Assistant Cornmiss oner (l-l) L I U Abids Division, Hyderabad.
....PETITIONER/RESPONDENT
AND
(2 to 4 responder]ts aTe nol n€,cr-sS6r! party in this petition)
.RESPONDENTS/PETITIONERS
Petition Under [iection'1 51 C PC praying that in the circumstances stated in the affidavit filed in support cf tlrepetition, the High Court may be pleased to vacate the interim orcers granted on 05 02.2013 in W.P.l/l.P.No. 4134 of 2013 in W.P No.3331 of 2013
l.A.NO:2 OF 2013(WPIJIP. NO:413,1 OF 2013)
Petition under Section 151 CFC praying that in the circumstances stated in the affidavit filed n srpport of th-. petltion. the High Court rnay be pleased to grant stay of recover), of the d sputed tax of Rs.4,60,0001, being the tax imposed on the transfer of rights on software in the films by the impugned order dated 15.12.2012 for the year 2010-11(CST) pending disposal of the Writ Petition as otherwise the Petitiorer will oe put to seveTe loss and hardship.
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Counsel for the Petitioners : SRI.S.DWARAKANATH
Counsel for the Respondent No.1 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.2 :G.P FOR REVENUE
Counsel for the Respondent No.3: SRI.S.SURI BABU (SPL SC FOR CT AP) Counsel for the Respondent No.4 : SRI.GADI PRAVEEN KUMAR
The Court made the following COMMON ORDER
THE HON'BLE SRI JUSTICE T. VINOD KUMAR
AND
THE HON'BLE SRI JUSTICE PULLA KARTHIK
WP. Nos.3313 and 3331 of2O13
COMMON ORDEF: ,-]
lfaurecr .:or rtsel loi the Fcliti,-:r( 1-hir:; ailtircsscil a lctler dt.07.11.2022 to the RcgisLr3r'(.J'r dicial) rligi)r C,.Lur of 1,-l irgrura slating th.rt he has been instmcled bv l.ris client to wiLl.dii.,., i;oih '.lrr:sc \'rit l']etitions, since the peLitioller in ))th thcse casr:s hrrs i,riiilc(l tl.lr'Cl:re'limc Settlement Scheme introdrrcccl b:., th: State of l'elarrr:lr...r [or sert]emcnt of oisputes. Learned cor,rr.rscl reitcrzrtcs the sar(l rc(lu,r;r iir thc i)ptn C()r-rm.
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DATED:18111;2022
COMMON ORDEFI
WP.Nos.3313 AND 3331 of 2013
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DISMISSING'THE WRIT PETITIONS
WITHOUT COSTSi.
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M/s. Aditya Music (India) Private Limited
Assistant Commissioner (CT)
State of Andhra Pradesh
Union of India
Superintendent, Central Excise
T. Vinod Kumar
Pulla Karthik
As recorded by the court registry
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