https://www.taxtmi.com/caselaws?id=189607 Luxury tax on the luxury element of Direct-to-Home broadcasting services falls within the State's competence under Entry 62 of List II. The levy's character depends on its taxable subject, rather than collection method or contractual passing of the burden, and may coexist with service tax under the Parliamentary field under the doctrines of pith and substance and aspects. However, taxing DTH providers while excluding cable operators is unconstitutional where both provide substantially similar entertainment content and transmission differences lack a rational nexus to the levy's object. The selective DTH levy violates Article 14 and is subject to refund relief without unjust enrichment. en-us Tue, 08 Dec 2015 00:00:00 +0530 Sat, 14 Jan 2017 06:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189607 Luxury tax on the luxury element of Direct-to-Home broadcasting services falls within the State's competence under Entry 62 of List II. The levy's character depends on its taxable subject, rather than collection method or contractual passing of the burden, and may coexist with service tax under the Parliamentary field under the doctrines of pith and substance and aspects. However, taxing DTH providers while excluding cable operators is unconstitutional where both provide substantially similar entertainment content and transmission differences lack a rational nexus to the levy's object. The selective DTH levy violates Article 14 and is subject to refund relief without unjust enrichment. Case-Laws VAT and Sales Tax Tue, 08 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189607