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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
P. SAM KOSHY, SUDDALA CHALAPATHI RAO
Leighton India Contractors Private Limited – Appellant
Versus
State of Telangana – Respondent
JUDGMENT :
P. SAM KOSHY, J.
1. Heard Mr.A.V.A.Siva Kartikeya, learned counsel representing Mr.J.V.Rao, learned counsel for the petitioner and Mr.Swaroop Oorilla, learned Special Government Pleader for the State Tax for the respondent. Perused the record.
2. The instant tax revision case has been preferred by the assessee assailing the order dated 10.06.2025 passed in T.A.No.197 of 2017 by the learned Telangana Value Added Tax Appellate Tribunal, Hyderabad (for short ‘the Tribunal’).
3. The petitioner is engaged in the business of executing works contracts. It is a registered dealer under the provisions of the Telangana Value Added Tax Act, 2005 and is also on the rolls of the Commercial Tax Officer under the service tax registration. The relevant period in the instant case is 2009-2010, during which the petitioner is said to have entered into a contract with Hindustan Petroleum Corporation Limited (HPCL) for execution of purely service labour works relating to installation, testing, pre-commissioning and laying of offshore pipeline from Single Point Mooring (SPM) to Land Fall Point (LFP) at Visakhapatnam. The entire turnover was disclosed in its VAT as also the CST returns and the peti
The principle that payment of service tax on gross receipts exempts a contractor from simultaneous VAT liability was established, requiring proper verification by the assessing authority.
An assessment order continues to be effective unless reviewed or modified in appeal and so long as an assessment order remains without any such review or modification, no claim for refund would be ma....
Service tax demands cannot be based on mere discrepancies without proper evidence; best judgment assessments must derive from substantiated materials.
Service Tax Demand – Once, assessee at relevant time cannot be said to be consulting engineer and/or rendering services as a consulting engineering, assessee is not liable to pay service tax on ‘work....
Evidence must be presented to substantiate claims regarding tax assessments; otherwise, the findings of the appraisal authority stand.
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