State Government Can Levy Entertainment Tax on Content, Not Service, in DTH Cases; Clarifies Taxation Scope.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Direct-to-home (DTH) service - Levy of entertainment tax or service tax - Legislative powers of State Govt - It is the entertainment derived from the content that is the subject-matter of the tax under the said Act and not the service of enabling the flow of content through the DTH system. There is no scope of confusing one for the other..... - HC....