Ballast Nedam Dredging, Mumbai vs Department Of Income Tax on 26 November, 2012
ITA Nos
alia for the installation, testing and commissioning of the optic
fibre cabling and associated hard wares. The subject matter of the
dispute before the learned ... design, engineering, supply, installation,
termination, testing and commissioning of optic fibre cabling, all
associated hardware, accessories fittings, in line splice enclosures
etc. and also fibre
issue
has been considered by ITAT (TM) in the case of Associated
Cables Pvt. Ltd. (supra) as under:
"90 percent of value of assessee ... Mumbai High
Court in the case of Associated Cables Pvt. Ltd. (supra) which has
been followed by the learned CIT(A), we do not find
issue has been considered by ITAT (TM) in the case of
Associated Cables Pvt. Ltd. (supra) as under:
"90 percent of value of assessee ... Mumbai High
Court in the case of Associated Cables Pvt. Ltd. (supra) which
has been followed by the learned CIT(A), we do not find
providing for entertainment tax on cable services. The proprietor of cable television network providing cable service was made liable to pay entertainment tax not exceeding ... transmission by cables of programmes including retransmission of cables of any broadcast television signals and Clause (eee) defining 'cable television network' to mean
lines and / or net works through various voltage lines and associated sub-stations, including cables, wires, accumulators plants, motors, meters, apparatus, computers and materials connected ... high voltage, medium voltage and low voltage line and associated sub-stations, including distribution centres, cables, wires, accumulators plants, motors, meters, apparatus, computers and materials
BOARD ORDER BO. NO. 1389/2002/R & P/
PLG.V/ CABLE TV/ 2002 DATED 18-10-2002
EXT. P6 TRUE COPY OF THE ORDER ... these three cases are Cable T.V.
Operators and Associations representing Cable T.V.
Operators. They are challenging the order issued by the
Kerala State
Nigam Limited has awarded the work of
laying PCB/HDPL/OFC cables and associated works including
trenching and laying of pipes, is for an order
because of multifold increase in capacity utilisation of the cable landing stations and the associated economies of scale. They have further asserted that these charges ... have argued that there is enough competition in the market because new cable landing stations have been set up by others. It is a fact
kinds by
transmission of electro-magnetic waves through space
or through cables intended to be received by the general
public either directly or indirectly through ... closed transmission paths and associated
signal generation, control and distribution equipment, designed to provide
cable service for reception by multiple subscribers."
" Section