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TMI Blog2019 (10) TMI 1562X X X X Extracts X X X X X X X X Extracts X X X X ..... n the agreement entered by the appellant with the subscribers, it is clearly stated that the hardware (Set Top Box) will always remain the property of M/s. Tata Sky Ltd. and the ownership cannot be transferred. It is also stated that such hardware cannot be moved from the address without prior written consent of the appellant. This would go to show that there is indeed no sale of the Set Top Boxes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D HON BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) For the Appellant : Shri. Ganesh Arvind, Advocate For the Respondent : Ms. K. Komathi, Authorized Representative ORDER PER SULEKHA BEEVI C.S. : Brief facts are that the appellants namely, M/s. Tata Sky Limited, imported Set Top Boxes. They filed Bills-of-Entry and paid CVD on the basis of transaction value. The Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reement, the Set Top Box will always remain the property of M/s. Tata Sky Ltd. The Set Top Box is not sold to the subscribers and since there is no intention for retail sale of the Set Top Boxes, the RSP/MRP is not required to be affixed on the Set Top Boxes. The Department has demanded duty without any legal basis since there is no sale of the Set Top Boxes. That the quantification of demand is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted the said decision in M/s. Bharti Telemedia Ltd. (supra) in the said Circular stating that in identical circumstances, CVD is not leviable. 2.3.2 It is also submitted by him that though the Department had filed an appeal against the above order of the Tribunal, the same was dismissed by the Hon ble High Court of Bombay. 3. Ld. Authorized Representative (A.R.) Ms. K. Komathi appeared on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they only collect Activation Service and such other service charges and the price of the Set Top Box is not collected from the subscribers. The decision in M/s. Bharti Telemedia Ltd. (supra) categorically holds that the levy of CVD cannot sustain when there is no sale of Set Top Boxes. The Board Circular (supra) has accepted the said decision and clarified that in identical circumstances, CVD ..... X X X X Extracts X X X X X X X X Extracts X X X X
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