https://www.taxtmi.com/caselaws?id=165481 State entertainment tax on direct-to-home broadcasting was upheld because entry 62 of List II covers the true subject of entertainment, while service tax on broadcasting under entry 92C of List I operates in a separate field. The Court applied pith and substance and found that regulation of DTH services and Union service tax did not exclude State competence to tax entertainment. It further held that service tax and entertainment tax were founded on distinct taxable aspects of the same activity, so simultaneous levy was permissible. The amendment expressly including DTH broadcasting within the definition of entertainment validly brought such services within the entertainment tax net. en-us Mon, 26 Jul 2010 00:00:00 +0530 Tue, 30 Sep 2014 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165481 State entertainment tax on direct-to-home broadcasting was upheld because entry 62 of List II covers the true subject of entertainment, while service tax on broadcasting under entry 92C of List I operates in a separate field. The Court applied pith and substance and found that regulation of DTH services and Union service tax did not exclude State competence to tax entertainment. It further held that service tax and entertainment tax were founded on distinct taxable aspects of the same activity, so simultaneous levy was permissible. The amendment expressly including DTH broadcasting within the definition of entertainment validly brought such services within the entertainment tax net. Case-Laws VAT and Sales Tax Mon, 26 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165481