https://www.taxtmi.com/caselaws?id=225144 DTH broadcasting was held outside the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 because the Act, read with its definitions, charging provision and collection machinery, applied only to place-based entertainment involving admission at a physical venue. The legislature's separate amendments for V.C.R., cable service and related categories showed that new modes of entertainment were taxed only by express amendment with corresponding collection provisions. Clause 2(d)(iv) was treated as a measure provision and could not create a charge by itself. The 5 May 2008 notification could not enlarge the Act's scope or extend collection machinery to DTH operations, and therefore could not validate the levy. 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 DTH broadcasting was held outside the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 because the Act, read with its definitions, charging provision and collection machinery, applied only to place-based entertainment involving admission at a physical venue. The legislature's separate amendments for V.C.R., cable service and related categories showed that new modes of entertainment were taxed only by express amendment with corresponding collection provisions. Clause 2(d)(iv) was treated as a measure provision and could not create a charge by itself. The 5 May 2008 notification could not enlarge the Act's scope or extend collection machinery to DTH operations, and therefore could not validate the levy. Case-Laws Service Tax Tue, 16 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=225144