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Customer Premise Equipment (DTH CPE). This DTH CPE consists of Set Top
Box (STB) along with its remote control, smartcard and Outdoor Dwelling
Unit ... amount realized from the
customers in lieu of set-top box charges or satellite box usage charges,
claiming the same as 'deemed sale
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Customer Premise Equipment (DTH CPE). This DTH CPE consists of Set Top
Box (STB) along with its remote control, smartcard and Outdoor Dwelling
Unit ... amount realized from the
customers in lieu of set-top box charges or satellite box usage charges,
claiming the same as 'deemed sale
services simultaneously to
different subscribers but they did not purchase any Set Top Box
(STB) and the Set Top Boxes which they installed at their ... they were not and for viewing of encrypted
signals installation of set top boxes at subscriber‟s end is a must
in DAS period
assessee enters into
agreement with the distributor for sale of Set Top Box (STB) and recharge coupon
vouchers. As per agreement products are sold ... deduct TDS on the
amounts of discount on sale of Set-top box and hardware, discount on sale of recharge
coupon and vouchers, bonus
discount and
various other expenses like discount on sale of set-top box and
hardware, discount on sale of recharge coupon vouchers,
disallowance of bonus ... erred in upholding
the disallowance of discount on sale of Set-
top box & hardware aggregating
reversal of the Cenvat credit on CPEs such as set-
top box, cables, antenna etc. which were installed at the
consumer/subscribers premises and such ... been demanded from the
appellant on the capital goods namely set-top boxes etc. which
are lost in transit or lost in the distributors premises
providing the aforesaid broadcasting service, the appellant is
importing Set-top Boxes (STBs) into India from various countries.
Since the commencement of their business ... appellant with the
subscribers, it is clearly stated that the hardware (Set Top
Box) will always remain the property of M/s. Tata
avail. Neither outstanding subscription charges were
paid nor Set Top Boxes issued by Petitioner, were returned. Rather,
total outstanding liability of Respondent ... realization, with a further direction to Respondent to return all the Set
Top Boxes, in good working conditions, which has been issued
avail. Neither outstanding subscription charges were
paid nor Set Top Boxes issued by Petitioner, were returned. Rather,
total outstanding liability of Respondent ... realization, with a further
direction to Respondent to return all the Set Top Boxes, in good
working conditions, which has been issued
avail. Neither outstanding subscription charges were
paid nor Set Top Boxes issued by Petitioner, were returned. Rather,
total outstanding liability of Respondent ... realization, with a further
direction to Respondent to return all the Set Top Boxes, in good
working conditions, which has been issued
