https://www.taxtmi.com/caselaws?id=164128 DTH broadcasting was held outside the unamended scope of the U.P. Entertainments and Betting Tax Act, 1979 because the statutory definitions of cable service and cable television network were confined to cable transmission, while DTH operated by satellite directly to subscribers. The court applied strict construction of the charging provision and held that, absent a specific legislative amendment, entertainment tax could not be imposed by implication. It also held that service tax and entertainment tax operate in distinct fields, so the existence of service tax did not remove State competence; however, no enforceable levy could be sustained without an express charging provision covering DTH. The demand notices and recovery steps were quashed. en-us Wed, 26 Nov 2008 00:00:00 +0530 Mon, 24 Nov 2014 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164128 DTH broadcasting was held outside the unamended scope of the U.P. Entertainments and Betting Tax Act, 1979 because the statutory definitions of cable service and cable television network were confined to cable transmission, while DTH operated by satellite directly to subscribers. The court applied strict construction of the charging provision and held that, absent a specific legislative amendment, entertainment tax could not be imposed by implication. It also held that service tax and entertainment tax operate in distinct fields, so the existence of service tax did not remove State competence; however, no enforceable levy could be sustained without an express charging provision covering DTH. The demand notices and recovery steps were quashed. Case-Laws VAT and Sales Tax Wed, 26 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164128