https://www.taxtmi.com/caselaws?id=257043 The court upheld the Jharkhand Entertainment Tax Act, 2012, allowing the state to levy entertainment tax on DTH services, separate from the Union's service tax on broadcasting. The retrospective application of the Act was validated, with no prejudice found against the petitioners. The court dismissed claims of discrimination in tax rates between DTH and cable TV services, citing reasonable classification. However, it ruled that the cost of set-top boxes should be excluded from the taxable amount, applying the principle of severability. The writ petitions were dismissed, and interim orders vacated. 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 The court upheld the Jharkhand Entertainment Tax Act, 2012, allowing the state to levy entertainment tax on DTH services, separate from the Union's service tax on broadcasting. The retrospective application of the Act was validated, with no prejudice found against the petitioners. The court dismissed claims of discrimination in tax rates between DTH and cable TV services, citing reasonable classification. However, it ruled that the cost of set-top boxes should be excluded from the taxable amount, applying the principle of severability. The writ petitions were dismissed, and interim orders vacated. Case-Laws Law of Competition Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257043