demand differential tax on activation and installation charges of DTH Set-Top
Box (STB) called Digicomp collected by the petitioner at the time of
installation ... set-top box and to deny input tax credit availed on the
goods which were sold by the petitioner.
4. The petitioner is engaged
Cheque to the
complainant for supply of the Set Top Boxes. Since,
12 C.C.No. 9282/2017
the complainant company not supplied Set Top ... issued Ex.P2 to the complainant for supply of Set
Top Boxes and the complainant has not supplied the
said Set Top Boxes
complainant and at the behest
of the company, he installed the Set Top Boxes at different
locations. There was an agreement to pay rent ... Set Top
Boxes which were installed by the petitioner. There was some
dispute regarding the agreement, therefore, the complainant has
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petitioner firm to provide Analogue signal to its customers, to whom
set top box is not provided, until the petitioner's firm provide set ... box is not provided, until the petitioner's firm provide set top box to
all its customers, like similarly placed Multi System Operators from
Water
(iii) Electricity
(iv) Gas
(v) Telephone/Mobile
(vi) TV Cable/Set-top Box
charges & Internet services
(vii) Maintenance,
replacement and repair of
household ... viii) Mobile and landline phone bills
(ix) Internet and TV cable/Set - Top Box bills
(x) Documents relating to the repayment of the loans
collecting the relevant information like details of the "activated Set Top Box" from the service provider which was received by the petitioner
with the State-of-Art
distribution set-ups. It provides very cost-effective technologically
advanced set-top boxes which enable the subscribers to have access
Madhyanchal Gramin Bank Sanjay Nagar and theft Hard-disk, Set top
box Modem of CCTV Cameras and other articles and damaged the
lock
received towards Refundable Security Deposits at the time of installation of
Set Top Boxes in the premises of the Customers/subscribes of the Petitioners ... treating the same as transfer of right to use the said Set
Top Boxes, when the ingredients of the said Section are not attracted
lnstallation and Activation Charges received at the time of installation of Set Top Boxes
in the premises of the Customers/Subscribers of the Petitioner ... treating the same as transfer
of right to use the said Set Top Boxes, when the rngredients of the said Section are not
attracted
