providing Cable TV operators
services, imported two consignments of Set Top Boxes from
China through Cochin Port. The said consignments were
declared before the said ... Customs Act .
4. Petitioner submits that the Digital Cable
Receiver/Set Top Boxes function without the software and the
software is used by the Cable
Multi System Operator, who
is bound to ensure that the Set Top Boxes supplied by
them to the members of the petitioner association are
repaired ... within the
statutory period of 24 Hours when malfunctioning of Set Top Box
is reported to it,
(b) Issue a writ of Mandamus, such other
cable TV and Internet services provider. It
purchased a few Set Top Boxes. When it was transporting those
goods, the Assistant State Tax Officer ... value of the goods.
But in the delivery challan, the set-top boxes were shown in two lots.
The first lot comprises 200 boxes
services
includes a satellite dish (to receive signals) and a set top box to
decode signals and provide conditional access to paid content. The
box ... such charges
include charges such as installation charges and
cost of set top boxes etc that have no nexus with
the luxury that is sought
services in both, including High
Definition channels, are provided through a set top box
that is installed in the customers premises. The regulatory
body
take action to prevent the
5th respondent and other manufacturers of set top boxes and
Conditional Access System (CAS) software from controlling the
network
effect of the decryption of the
signals by the Set-Top Boxes and the viewing cards inside these
boxes provided by the assessees ... signals', and 'decryption of the
signal by the set-top boxes', and hence both service tax as well
respondent, a Multi System Operator ('MSO' for short). The case
set up by the petitioners in the writ petition is that ... directed the petitioners to
pay a sum of Rs.30/- per set top box per month and directed the
first petitioner
taking decision on the inter-
operatability/portability of Set Top Box (STB) used in Digital
Addressable Cable TV System (DAS). The first petitioner is
providing
notice issued to him, detaining a consignment of
set top boxes, antennas and cables, that was being transported at the
instance of the petitioner