https://www.taxtmi.com/caselaws?id=766010 CESTAT Mumbai held that supply of Set Top Boxes by DTH operators to subscribers constitutes deemed sale under state VAT legislation, not a service taxable under central service tax. The tribunal found that STB provision is a one-time equipment supply activity, separate from DTH broadcasting services. The original authority and Commissioner (Appeals) failed to properly analyze case facts before confirming service tax demands. Following precedent in Dish TV India Limited case, the tribunal ruled STBs are not subject to service tax as they represent deemed sales rather than services. The impugned order was set aside and appeal allowed. en-us Tue, 11 Feb 2025 00:00:00 +0530 Thu, 13 Feb 2025 12:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766010 CESTAT Mumbai held that supply of Set Top Boxes by DTH operators to subscribers constitutes deemed sale under state VAT legislation, not a service taxable under central service tax. The tribunal found that STB provision is a one-time equipment supply activity, separate from DTH broadcasting services. The original authority and Commissioner (Appeals) failed to properly analyze case facts before confirming service tax demands. Following precedent in Dish TV India Limited case, the tribunal ruled STBs are not subject to service tax as they represent deemed sales rather than services. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766010