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    <title>2022 (1) TMI 443 - KARNATAKA HIGH COURT</title>
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    <description>The Karnataka High Court set aside the Tribunal&#039;s order sustaining entertainment tax assessment on DTH services and remanded the matter for fresh consideration. The petitioner contended that service tax was separately collected from subscribers and that entertainment tax could not be levied on the service tax component, but the lower authorities had not properly considered the invoices and the Government notification and circular relied upon. As the petitioner was willing to produce the relevant invoices and supporting records, the Court held that justice required reconsideration by the Tribunal after giving that opportunity.</description>
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    <pubDate>Fri, 10 Dec 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=416978</link>
      <description>The Karnataka High Court set aside the Tribunal&#039;s order sustaining entertainment tax assessment on DTH services and remanded the matter for fresh consideration. The petitioner contended that service tax was separately collected from subscribers and that entertainment tax could not be levied on the service tax component, but the lower authorities had not properly considered the invoices and the Government notification and circular relied upon. As the petitioner was willing to produce the relevant invoices and supporting records, the Court held that justice required reconsideration by the Tribunal after giving that opportunity.</description>
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      <pubDate>Fri, 10 Dec 2021 00:00:00 +0530</pubDate>
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