https://www.taxtmi.com/caselaws?id=153022 A State levy on direct-to-home broadcasting was held to be valid entertainment duty under Entry 62 of List II because it was, in substance, a tax on entertainment computed by reference to subscriber charges. The Court treated the broadcasting service element and the entertainment element as distinct legal aspects of the same activity, so the Union power to tax broadcasting services under Entry 92C of List I did not displace the State levy. Applying pith and substance and the aspect theory, the entertainment duty was sustained and the challenge failed. en-us Mon, 25 Oct 2010 00:00:00 +0530 Mon, 22 Sep 2014 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153022 A State levy on direct-to-home broadcasting was held to be valid entertainment duty under Entry 62 of List II because it was, in substance, a tax on entertainment computed by reference to subscriber charges. The Court treated the broadcasting service element and the entertainment element as distinct legal aspects of the same activity, so the Union power to tax broadcasting services under Entry 92C of List I did not displace the State levy. Applying pith and substance and the aspect theory, the entertainment duty was sustained and the challenge failed. Case-Laws Service Tax Mon, 25 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153022