https://www.taxtmi.com/caselaws?id=257043 Entertainment tax on DTH services falls within the State power over entertainment where the levy, in pith and substance, targets the entertainment aspect rather than the separately taxable broadcasting service. The service and entertainment components may be taxed independently, supported by territorial nexus where subscribers enjoy the entertainment within the State. Retrospective commencement, workable statutory machinery without rules, and differential treatment of DTH and cable services based on technological and qualitative distinctions do not invalidate the levy. However, subscription, connection and allied charges may form the taxable base, while set-top box and similar equipment costs are not payment for entertainment and must be excluded through severance or reading down. en-us Thu, 30 Jan 2014 00:00:00 +0530 Wed, 25 Feb 2015 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257043 Entertainment tax on DTH services falls within the State power over entertainment where the levy, in pith and substance, targets the entertainment aspect rather than the separately taxable broadcasting service. The service and entertainment components may be taxed independently, supported by territorial nexus where subscribers enjoy the entertainment within the State. Retrospective commencement, workable statutory machinery without rules, and differential treatment of DTH and cable services based on technological and qualitative distinctions do not invalidate the levy. However, subscription, connection and allied charges may form the taxable base, while set-top box and similar equipment costs are not payment for entertainment and must be excluded through severance or reading down. Case-Laws Law of Competition Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257043