Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Levy of VAT on set top boxes (STB) - The petitioners claim ...

Case Laws     VAT and Sales Tax

November 2, 2015

Levy of VAT on set top boxes (STB) - The petitioners claim depreciation, etc., on these STBs and the valuation given by the petitioners is the value of the goods, the right to use which has been transferred to the customers - Levy of VAT upheld - HC

View Source

 


 

You may also like:

  1. Depreciation on Set Top Boxes (STB) - @80% OR 15% - STB’s are energy saving devices OR electrical equipment - Set Top Box is a device connected to a TV and which allows...

  2. Regarding Taxability of Set Top Boxes (STBs). - Circular

  3. Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944 - Circular

  4. Demand of Differential Tax - transfer of right to use - activation and installation charges of DTH Set-Top Box (STB) called Digicomp collected by the petitioner at the...

  5. Determination of CVD - valuation u/s 4 or 4A - Set Top Boxes imported by the appellants are not leviable to CVD on RSP/MRP basis in terms of Section 4(A) of the Central...

  6. Challenge to the show cause notice demanding VAT on sale of STB (set-top boxes) - KVAT - No demand notice nor any coercive steps has been initiated pursuant to the...

  7. The CESTAT ALLAHABAD held that Set Top Boxes are classifiable as inputs for providing Broadcasting Services. The Appellant's interpretation of the law was deemed correct...

  8. Levy of differential Additional Duty of Customs - Valuation for CVD - In this case since the goods are not sold to the consumer there cannot be a retail sale price. The...

  9. Claim of higher depreciation of ‘Bizerba weighing scales’ - A photocopy (xerox) machine can also be attached to a computer, however, that does not entitle it for...

  10. Revision of assessment order - inter-state sales - it is no doubt true that the burden is on the petitioner, u/s 16 of the A.P. VAT Act, to show that the turnover,...

  11. Duty demand - Insurance claim received against damaged gear boxes - gear box still lying in the factory - demand set aside - AT

  12. Claim of terminal depreciation - assessee had in fact claimed depreciation as contemplated under section 32 merely because it was termed as "terminal depreciation" was...

  13. Validity of show cause notice - Levy of Interest - jurisdiction or authority of law under Section 50 of the KGST Act, to levy interest - The petitioner has been merely...

  14. Revision u/s 263 by CIT - Unabsorbed Depreciation or unabsorbed Business Loss - Even, assuming for a moment, the PCIT is right on his observation, but fact remains that...

  15. Classification of the product - digital set top box is a reception and transmission apparatus not only a reception apparatus hence fall under Chapter Heading 852520

 

Quick Updates:Latest Updates