Regarding Taxability of Set Top Boxes (STBs).

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..... n initiative of digitizing the Indian Television Industry in the next three years. As a result set top boxes were expected to be placed/installed by various cable operators in Delhi region by 31.10.2012, the deadline imposed by the Ministry of Information and Broadcasting, Govt. of India. The set top boxes are being supplied to the cable users by the cable operators on lease basis against refund .....

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..... ion of DVAT Act,2004. Accordingly all assessing authorities are required to initiate appropriate steps to identify such operators in their respective jurisdiction proceed to determine their tax liabilities as per law. The use of Internet for obtaining details of such operators can be a useful lead. This exercise shall be coordinated by Zonal Incharge. An action taken report be forwarded to .....

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