2013 (3) TMI 155

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....AY YADAV JJ. For the petitioners: Shri G. N. Purohit, Senior Advocate with Shri Anand Nayak, Shri A. S. Jha Senior Advocate with Shri B. M. Prasad, Shri Sanjay Agrawal and Shri Mukesh Agrawal, Advocates. For the respondents: Shri Naman Nagrath, Additional Advocate General. ORDER The following order of the Court was delivered by : Ajit Singh, J. This order shall also dispose of Writ ....

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....legislative competence of the State Government as they are already subjected to service tax for their services under section 65(105)(zs) of the Finance Act, 1994. According to them, entertainment tax is also contrary to the settled law and violative of Articles 14, 19(1)(g), 246 and 265 of the Constitution of India. 2. The State Government on the other hand, in its return, has defended the vali....

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.... packages." (h) "entertainment" includes - (i) any exhibition, performance, amusement, game or sport to which persons are admitted; (ii) entertainment provided by a direct to home (DTH) Service Provider through Satellite; (iii) entertainment provided by a cable operator through cable service; (iv) ring tones, music, videos, movies, animations, games, jokes, etc. provided by a Teleco....

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.... the cable operators further transmit signals to the subscribers. In State of West Bengal v. Purvi Communication Pvt. Ltd. (Supra) the Supreme Court has held that the State Government has legislative competence to levy entertainment tax through cable television network on MSOs as they have direct and close nexus with entertainment provided to viewers and they are the providers of entertainment. Th....