https://www.taxtmi.com/caselaws?id=440965 CESTAT Mumbai allowed the appeals, setting aside service tax demands on charges collected for supply of set-top boxes (STBs) by a DTH operator. The Tribunal held that broadcasting of DTH signals is a distinct taxable service, but the supply of STBs constitutes a one-time provision of equipment and is not part of the broadcasting service. As effective control and right to use the STBs were transferred to subscribers, the transaction is a deemed sale under Article 366(29A), attracting VAT and not service tax. The activity did not fall within "broadcasting" or STGU services, and the impugned demands were held unsustainable. en-us Mon, 24 Jul 2023 00:00:00 +0530 Mon, 15 Dec 2025 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440965 CESTAT Mumbai allowed the appeals, setting aside service tax demands on charges collected for supply of set-top boxes (STBs) by a DTH operator. The Tribunal held that broadcasting of DTH signals is a distinct taxable service, but the supply of STBs constitutes a one-time provision of equipment and is not part of the broadcasting service. As effective control and right to use the STBs were transferred to subscribers, the transaction is a deemed sale under Article 366(29A), attracting VAT and not service tax. The activity did not fall within "broadcasting" or STGU services, and the impugned demands were held unsustainable. Case-Laws Service Tax Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440965