them as the service tax demanded is in respect of set top boxes which is considered as integral part of the service provided ... cable operator service and it can be done even without the set top box. It is his submission that the service tax confirmed on cable
Around June, July, August 2014 the respondent started giving them set-top
boxes for seeding at the subscribers' places. At that time it only ... view of the costs involved in setting up Digital
Head-End equipment and Set Top Boxes required at the subscriber end and it is,
perhaps
complaint are that the complainant has purchased a Dish T.V. Set Top Box alongwith V.C. Card bearing No. 01517252515 manufactured by opposite party ... opposite party No. 2 on 28.11.2012 and got the Set Top Box alongwith V.C. Card and opposite party No. 1 had installed the same
engaged in the provision of Direct to Home Services (DTH) Digital Set Top Boxes (STB) along with certain other equipments are required for transmission ... dispute in the present case has arisen on import of set top boxes by the appellant. At time of import, they paid the applicable customs
applicants/ respondents no. 1 an amount of Rs. 1100/- per Set Top Box
(STB) (Rs. 500/- for each STB allegedly being the amount towards security ... Rupees Five
Hundred only) (per Set Top Box) interest free and refundable security
deposit. This security deposit will only cover the cost of the set
case of the petitioner that it is paying Rs. 72/- per Set Top Box
(STB) for which it was getting all the channels
Wireless Keyboards
Telephone Answering Machine
Amplifiers
Electronic musical system
Electronic clocks
Set Top Box
Automatic Data Processing Machine.
5.2 In view of above the companies
apping
activities, activities related to M edia, TV, set -top boxes and
M ovie rights, designing and engineering activities etc and w ere
not functionally
cost of software loaded in the Flash memory chip inside the Set Top Boxes (STB). The Tribunal observed :
5.12 The next? question for consideration
Days
Rudrapur
PCB-Noida 30 Days 30-45 Days 15 Days
Set top Box - N.A. 45-60 Days 90-110
Noida days ... needs of the Noida unit aJ:1d more specifically for Set Top
Boxes as the payment terms for it require external funding.
This is confirmed
