Pandey, J.
1. The petitioners are distributors of Set Top Boxes, Dish Antenas, Recharge Vouchers of Direct to Home Service ... TECHNICAL STANDARDS AND OTHER OBLIGATIONS
7.1 The open Architecture (non-proprietary) Set Top Box, which will ensure technical compatibility and effective interoperability among different
sale of Direct to Home (DTH) equipment including set top boxes etc., the subscription fees collected from the subscribers quantified ... levied and realized on the sale and establishment of set top boxes, and the sale of recharge coupons for various channels including bouque of channels
respondent no. 6. He submits that after receiving the set top boxes from the Multi System Operator (herein after referred ... submits that petitioner was required to furnish details of total set top box received from MSO and installed, number of set top boxes from which
that order, the Tribunal has allowed the assessee's appeal and set aside the assessment order.
5. During the assessment year in question ... contended that there was some element of sale of goods namely, set top box in the value Rs.1,200/- received by the assessee from
All India Local T.V. Channel Owners ... vs State Of U.P. And Others on
Modem and SED is an electronic gadget which contains features of Set Top Box. The IPTV is an advance system of cable television network. Both
other persons and L.E.D. TV, one remote and one set-top box are said to have been recovered in addition to 25 stainless
collecting the relevant information like details of the "activated Set Top Box" from the service provider which was received by the petitioner
that order, the Tribunal has allowed the assessee's appeal and set aside the assessment order.
5. During the assessment year in question ... contended that there was some element of sale of goods namely, set top box in the value Rs.1,200/- received by the assessee from
that order, the Tribunal has allowed the assessee's appeal and set aside the assessment order.
5. During the assessment year in question ... contended that there was some element of sale of goods namely, set top box in the value Rs.1,200/- received by the assessee from
