https://www.taxtmi.com/caselaws?id=225144 Direct-to-home broadcasting was held outside the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 because the Act contemplated only place-based entertainment where persons are admitted to a physical venue on payment. The provision referring to payment for access was treated as a measure of tax, not as the source of charge, and the collection machinery based on admission tickets and revenue stamps was found inapplicable to DTH operations. A notification could not expand the charging section or collection mechanism, so the 5 May 2008 notification did not validly extend entertainment duty to DTH broadcasting. en-us Tue, 16 Apr 2013 00:00:00 +0530 Thu, 16 Apr 2026 17:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=225144 Direct-to-home broadcasting was held outside the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 because the Act contemplated only place-based entertainment where persons are admitted to a physical venue on payment. The provision referring to payment for access was treated as a measure of tax, not as the source of charge, and the collection machinery based on admission tickets and revenue stamps was found inapplicable to DTH operations. A notification could not expand the charging section or collection mechanism, so the 5 May 2008 notification did not validly extend entertainment duty to DTH broadcasting. Case-Laws Service Tax Tue, 16 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=225144