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TMI Blog2021 (7) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... nju Lata Mishra,Ashish Mishra For the Opposite Party : C.S.C. ORDER HON'BLE MRS. SANGEETA CHANDRA,J. 1. I have heard Sri J.N. Mathur, learned Senior Advocate, assisted by Sri Ashish Mishra, learned counsel for the revisionist and Sri Sanjay Sarin, learned Standing Counsel for the State Respondent. 2. Learned counsel for the revisionist has pointed out from the judgment of Hon'ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rties pay Service Tax, hence, it cannot be said to be a sale transaction which would entail the liability to pay Sales Tax. 3. Learned Counsel has very fairly pointed out a judgment of Tripura High Court reported in 2015 SCC OnLine Tri 177 Writ C No.563 of 2010: Bharti Telemedia Ltd. Vs. State of Tripura; decided on 19.02.2015 wherein in similar circumstances the Tripura High Court had considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the Commercial Tax Tribunal can be said to be legally justified in returning the finding that the installation of Customer premises network equipment by the company amounts to transfer of right to use, when the subject already stands settled by the Hon'ble Supreme Court in the matter of BSNL Vs. Union of India (2006) 3 SCC 1 and Idea Mobile Communication Ltd. v. CCE & Customs, (2011) 12 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It has been submitted by learned counsel for the petitioner that although the set top box is transferred to the customer but the effective control of the machinery even though it is being used by the customer remains with the company. The customer cannot use the same machinery for downloading signal of some other company for example: Tata Sky or any other company and even while the customer is res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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