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TMI Blog2020 (2) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... viding DTH service to its subscribers on which it was paying service tax, it was also collecting activation and installation charges at the time installation and activation of the DTH services - During the assessment year 2013-14, the petitioner claims to have stopped selling DTH Set-Top Box and started offering it as part of DTH service. However, in the impugned order for the said assessment are also the clauses in the agreements for the previous period have been relied upon. It is further noticed that there may have been transfer of right to use of the dish net antenna, cable and accessories and later set top box as well. It is not clear from the impugned order and the notices issued by this order to the petitioner whether any proposal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and installation charges of DTH Set-Top Box (STB) called Digicomp collected by the petitioner at the time of installation of DTH set-top box and to deny input tax credit availed on the goods which were sold by the petitioner. 4. The petitioner is engaged in DTH services. For providing the aforesaid service, the petitioner used to sell Set-Top Box to its customers. Apart from collecting regular subscription charges for providing DTH service, the petitioner used to collect one time activation and installation charges. The petitioner used to supply cables, dish antenna and accessories for the purpose activation of the DTH service and claims to have paid service tax on the same. Since the petitioner was purchasing Set-Top Box and so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the provisions of the TN VAT Act, 2006. 9. The learned counsel for the petitioner submits that while passing the order the respondent has relied on clauses not relevant for the relevant assessment year to continues the tax and therefore has committed an error. 10. Per contra, the learned counsel for the respondent the impugned order is well reasoned and requires no interference. It is further submitted that the petitioner has an alternate remedy under section 51 of the TN VAT Act, 2006, by way of a statutory appeal before the Additional Deputy Commissioner. Under the circumstances it is submitted that these writ petitions were liable to be dismissed. 11. I have considered the arguments advanced on behalf of the petitioner and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to pass fresh order on merits within a period of 3 months from date of receipt of a copy of this order. Respective impugned orders which stand quashed shall be treated as show cause notices. If desired, the respondent may issue a further corrigendum to the petitioner to answer within a period of 60 days from date of receipt of a copy of this order. It is expected that the respondent shall pass a speaking order in accordance with law within a period of 120 days from date of receipt of a copy of this order. Needless to state, before passing such orders for the respective assessment years, petitioner shall also be heard in person or through their legal/sales tax representatives. 14. These Writ petitions thus stand disposed with the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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