https://www.taxtmi.com/caselaws?id=771563 Broadcasting services may be subjected to separate levies on different aspects: State entertainment tax can validly apply to the entertainment element under Entry 62 of List II, while service tax on broadcasting under the Finance Act, 1994 can also stand on the service aspect. The earlier cable television ruling was not per incuriam, as technological change did not alter the essential character of entertainment. However, taxing statutes must expressly cover the taxable event, so the unamended Uttar Pradesh law could not be applied retrospectively to DTH services before the 2009 amendments. The Kerala threshold-based classification for cable operators was upheld as a permissible fiscal classification and not discriminatory under Article 14. en-us Thu, 22 May 2025 00:00:00 +0530 Fri, 23 May 2025 18:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771563 Broadcasting services may be subjected to separate levies on different aspects: State entertainment tax can validly apply to the entertainment element under Entry 62 of List II, while service tax on broadcasting under the Finance Act, 1994 can also stand on the service aspect. The earlier cable television ruling was not per incuriam, as technological change did not alter the essential character of entertainment. However, taxing statutes must expressly cover the taxable event, so the unamended Uttar Pradesh law could not be applied retrospectively to DTH services before the 2009 amendments. The Kerala threshold-based classification for cable operators was upheld as a permissible fiscal classification and not discriminatory under Article 14. Case-Laws Service Tax Thu, 22 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771563