https://www.taxtmi.com/caselaws?id=206831 The Delhi High Court held that entertainment tax on direct-to-home services was valid because the levy was, in substance, a tax on the activity of entertainment and not on signal transmission. Applying the principle that taxing entries must be construed broadly and that the true nature of the levy controls over its nomenclature, the Court found that DTH has distinct service and entertainment aspects. The State could therefore tax the entertainment aspect under Entry 62 of List II, while the service aspect remained within the service tax regime. The challenge to the Delhi Entertainments and Betting Tax Act, 1996 accordingly failed. en-us Mon, 05 Sep 2011 00:00:00 +0530 Thu, 03 Jul 2014 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206831 The Delhi High Court held that entertainment tax on direct-to-home services was valid because the levy was, in substance, a tax on the activity of entertainment and not on signal transmission. Applying the principle that taxing entries must be construed broadly and that the true nature of the levy controls over its nomenclature, the Court found that DTH has distinct service and entertainment aspects. The State could therefore tax the entertainment aspect under Entry 62 of List II, while the service aspect remained within the service tax regime. The challenge to the Delhi Entertainments and Betting Tax Act, 1996 accordingly failed. Case-Laws Service Tax Mon, 05 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206831