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
install digital cable connection
for long time on the pretext that set top boxes were not
available. It is pleaded that after two months ... staff of OP No.5 refused to issue
installation receipt of set top box. It is pleaded that OP No.5
also discontinued display
together with the remote control hand set of the old set top box which was collected from your Complainant on 4th August, 2017 in exchange ... could not see the programmes on his television set. The set top box provided by Respondent No.1 was taken for repair and thereafter
7403/Mum/2018
Dish TV India Ltd.
distribution/sale of Set-top Boxes (STB) , prepaid vouchers,
recharge vouchers, top-up vouchers etc. The assesse ... home of the subscribers, without
passing through any intermediary. The Set-Top Box at the premises of
the subscribers receives such signals directly through
discount and
various other expenses like discount on sale of set-top box and
hardware, discount on sale of recharge coupon vouchers,
disallowance of bonus ... erred in upholding
the disallowance of discount on sale of Set-
top box & hardware aggregating
claimed
the depreciation @ 60% on the control room equipment and digital set
top box details of which are hereby mentioned below.:-
2
ITA. Nos.3467 ... assessee claimed the
depreciation @ 60% on control room equipment and digital set top
box and the said claimed was declined by AO and restricted
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
Combined Discussion On The Supplementary Demands For Grant ''First Batch '' ... on
