https://www.taxtmi.com/caselaws?id=234761 Entertainment tax on DTH was treated as a tax on the entertainment aspect, so the State's legislative power was not displaced merely because service tax also applied to the service component. Section 4-I of the Tamil Nadu Entertainments Tax Act was held unenforceable as a charging provision because it did not clearly state the taxable event or incidence of levy, and the heading or objects could not cure that defect. The higher tax classification of DTH vis-a -vis cable television was found arbitrary and violative of Article 14 because it rested mainly on technology without a rational nexus to the taxing object. The separate challenge to service tax on DTH was rejected. en-us Fri, 19 Oct 2012 00:00:00 +0530 Mon, 21 Jul 2014 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234761 Entertainment tax on DTH was treated as a tax on the entertainment aspect, so the State's legislative power was not displaced merely because service tax also applied to the service component. Section 4-I of the Tamil Nadu Entertainments Tax Act was held unenforceable as a charging provision because it did not clearly state the taxable event or incidence of levy, and the heading or objects could not cure that defect. The higher tax classification of DTH vis-a -vis cable television was found arbitrary and violative of Article 14 because it rested mainly on technology without a rational nexus to the taxing object. The separate challenge to service tax on DTH was rejected. Case-Laws Service Tax Fri, 19 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234761