https://www.taxtmi.com/caselaws?id=165113 Cable television connections were treated as a taxable luxury enjoyed by subscribers beyond ordinary necessities, so the State's levy under the Kerala Tax on Luxuries Act was held within Entry 62 of List II and not beyond legislative competence. The levy was also treated as distinct from Central service tax because the State tax attached to the subscriber's enjoyment of the luxury, while the service tax attached to the cable service provided by the operator, allowing both to coexist. The exemption for connections carrying only Doordarshan channels was upheld as a reasonable classification, and the statutory collection mechanism through cable operators was sustained because liability remained on the subscriber. en-us Thu, 27 Aug 2009 00:00:00 +0530 Sun, 02 Nov 2014 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165113 Cable television connections were treated as a taxable luxury enjoyed by subscribers beyond ordinary necessities, so the State's levy under the Kerala Tax on Luxuries Act was held within Entry 62 of List II and not beyond legislative competence. The levy was also treated as distinct from Central service tax because the State tax attached to the subscriber's enjoyment of the luxury, while the service tax attached to the cable service provided by the operator, allowing both to coexist. The exemption for connections carrying only Doordarshan channels was upheld as a reasonable classification, and the statutory collection mechanism through cable operators was sustained because liability remained on the subscriber. Case-Laws VAT and Sales Tax Thu, 27 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165113