reaching direct to the
consumer through a small dish and a set-top box.
Although the government has ensured that free-to-air
channels ... cable are delivered to the consumer
without a set-top box, DTH signals cannot be received
without the set-top box.
d. IP TV: Internet
2018.
M/s.Kerala Communicators Cable Ltd.
depreciation on Set Top Boxes (STB) at the rate of 80%
instead of 15% granted by the Assessing ... from supporting the
order of CIT(A) in granting depreciation on Set Top Boxes
(STB) @ 80%, the assessee has also raised an alternative
contention that
Revenue, in brief, are as under:-
1.1 The respondent imported Set Top Boxes on payment of duty including Special Additional Duty (SAD) under Section ... this case the respondent after import of the Set Top Boxes, supplied those Set Top Boxes to consumers on right to use basis
appeal the issue arising for consideration relates to the classification of Set Top Boxes imported by the appellant. While the appellant sought to classify ... appeal.
2. The appellant imported 1600 pieces of Interactive Set Top Boxes SB 2200 under Bill of Entry dated 16-10-2002. According
small radio-size device (usually placed over the TV set and colloquially called
set top box) to read the DTH signal, 3) a control instrument ... standards
set by Bureau of Indian Standards (BIS). The BIS standards provides for
common slot in the Set Top Box to ensure technical interoperability
Discount on sale of Set-Top Box treated as Commission income
2. On the facts and in the circumstances of the case ... offered to distributors on
sale of Set-top box by the Appellant.
Discount on sale of Recharge Coupon Vouchers treated as Commission income
28th of
December, 2006. The very next day, two
set top boxes were delivered at her residence by M/s Chaudhary Agencies,
opposite party ... customer service which set the ball rolling and M/s Chaudhary
Agencies, who may be their agent, delivered the set top boxes at her
residence
receipts
pertaining to sale of hardware in the nature of Set Top
Box, Viewing cards, CAM hardware etc. by the Appellant ... software. The
hardware is primarily in the form of viewing cards, Set-top-Box
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IT(IT)A No. 364/Bang/2017
subscribers,
without passing through any intermediary, such as cable operators. The
Set-Top Box (STB) at the premises of the subscribers receives such
signals directly ... with various parties (called distributors and dealers) for distribution/ sale of
Set-Top Boxes, sale of recharge vouchers, prepaid vouchers etc. The
assessee also entered
roof of each DTH subscriber and connects it to a Set top Box
and connects the Set top box to the television of the
subscriber ... satellite
of the D2H Service provider and transmits them to the set top
box which unscrambles and strengthens the signals and sends
them
