Tata Sky challenges revised VAT assessment


30 Aug 2013
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A DTH service provider has moved the Madras High Court challenging the imposition of revised VAT assessment of nearly Rs.5.61 crore, including penalty, for its total sales
turnover, installation charge and activation charge for 2012-13.

Justice S.Vaidyanathan ordered notice and posted the case
for further hearing on January 21.

The petitioner, Tata Sky Limited (TSL), Chennai, submitted that the company was not selling its hardware before April 2011 but was selling only the set top boxes (STB).

Afterwards, the petitioner was primarily engaged in providing DTH service and did not sell STBs or the

Hence, there was no question of levy of VAT on the transaction.

In the ‘subscription contract’, it had been stated that the company at all times would be the owner of the hardware property.

The hardware was provided to subscribers on entrustment basis and only for rendering the DTH service.

The company filed its monthly returns for the year 2012-13
to the Commercial Taxes Department.

The department said it proposed to assess the tax on the entire sales turnover and also the installation and activation charges collected by
the company from subscribers.

It also said penalty would be levied.
The petitioner replied to the notice of September 25 last year and dealt with every contention in it.

By a re-assessment order of November 28, 2014, the Assistant
Commissioner (CT) upheld the proposal of tax liability of the
company to be assessed on the activation charge and installation charge, overruling the objection.

For the entire sales turnover, the department calculated the tax. Penalty was also assessed.

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