https://www.taxtmi.com/caselaws?id=221388 Entertainment tax on multi-system operators was upheld because they were treated within the statutory scheme as connected with the entertainment service supplied to viewers through cable operators, and the charging and definitional provisions were found constitutionally valid. The Court relied on binding Supreme Court authority recognising the State's competence to levy entertainment tax on such operators due to their direct and close nexus with the entertainment provided. It further held that liability to service tax under the Finance Act, 1994 did not exclude the State's power to impose entertainment tax under the State enactment. The constitutional challenge therefore failed and the petitions were dismissed. en-us Tue, 07 Feb 2012 00:00:00 +0530 Fri, 08 Mar 2013 06:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221388 Entertainment tax on multi-system operators was upheld because they were treated within the statutory scheme as connected with the entertainment service supplied to viewers through cable operators, and the charging and definitional provisions were found constitutionally valid. The Court relied on binding Supreme Court authority recognising the State's competence to levy entertainment tax on such operators due to their direct and close nexus with the entertainment provided. It further held that liability to service tax under the Finance Act, 1994 did not exclude the State's power to impose entertainment tax under the State enactment. The constitutional challenge therefore failed and the petitions were dismissed. Case-Laws Service Tax Tue, 07 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221388