https://www.taxtmi.com/caselaws?id=180639 Entertainment tax could validly be imposed on direct-to-home broadcasting services where the taxable subject was the entertainment provided through DTH signals. The amended Rajasthan scheme, including section 4AAA and the connected rules and notification, brought DTH services within the levy, and the Court treated this as falling within State legislative competence under entry 62 of List II rather than the Central fields governing broadcasting or telecommunication. Relying on existing precedent and prior failed challenges by DTH service providers, the Court found no constitutional infirmity and upheld the levy. en-us Tue, 19 Aug 2014 00:00:00 +0530 Thu, 31 Mar 2016 10:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180639 Entertainment tax could validly be imposed on direct-to-home broadcasting services where the taxable subject was the entertainment provided through DTH signals. The amended Rajasthan scheme, including section 4AAA and the connected rules and notification, brought DTH services within the levy, and the Court treated this as falling within State legislative competence under entry 62 of List II rather than the Central fields governing broadcasting or telecommunication. Relying on existing precedent and prior failed challenges by DTH service providers, the Court found no constitutional infirmity and upheld the levy. Case-Laws VAT and Sales Tax Tue, 19 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180639