sets in the country today. So, if everyone who has a television set were to attach an analogue box to his/her television set, then ... what would be the cost of set top boxes- either the analogue box or the digital box. Would
receipts
pertaining to sale of hardware in the nature of Set Top
Box, Viewing cards, CAM hardware etc. by the Appellant ... software. The
hardware is primarily in the form of viewing cards, Set-top-Box
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IT(IT)A No. 364/Bang/2017
subscribers,
without passing through any intermediary, such as cable operators. The
Set-Top Box (STB) at the premises of the subscribers receives such
signals directly ... with various parties (called distributors and dealers) for distribution/ sale of
Set-Top Boxes, sale of recharge vouchers, prepaid vouchers etc. The
assessee also entered
roof of each DTH subscriber and connects it to a Set top Box
and connects the Set top box to the television of the
subscriber ... satellite
of the D2H Service provider and transmits them to the set top
box which unscrambles and strengthens the signals and sends
them
mandatory for all cable operators to install addressable cable systems or set top boxes within six months of Jan 15, 2003. This meant that ... consumers could watch the signal only if they have a set top boxes which decodes the signal. However, the implementation of this did not happen
jurisdiction to fix the
tariff for the supply of Set Top Boxes (STBs).
ii. No basis has been given for arriving at the price ... shall not include a television receiver set, computer or
any such end equipment;
(h) "set top box" means a device, which is connected
week there were some teething problems with regard to supply of Set Top Boxes. It was totally resolved within two weeks in January. Now, what ... efficiency level and the cable operators capacity to supply the Set Top Box are in order; (b) the consumers’ application and response should
dated 13.10.2010 and 30.10.2010 against this
penalty.‖
2. The appellant imported Set Top Boxes for television sets and
sold them to M/s Dish ... relates.‖
4
C/51671/2019
3. It is undisputed that the set top boxes imported by the
appellant were covered by the notification and were
further submitted that, the accused placed
purchase order for set top boxes. As per the said order,
the complainant supplied 470 set top boxes which ... case. The case set up by the complainant in the cross
examination is that the accused has purchased the set
top boxes worth
observed that the
Appellant has been taking credit on the Set Top Boxes provided
by them to their customers for receiving the signals and credit ... learned counsel submits that
➢ the Appellant has taken credit on the set top boxes by
treating them as input as there is no restriction
