DTH service is also subject to Entertainment duty in addition to service tax-P&H High Court

1 comments Thursday, February 17, 2011

Punjab and Haryana High Court in a recent case namely Tata Sky Limited v State of Punjab and another (2011)38 PHT 160 (P&H) has held that levy of entertainment duty on providing entertainment by broadcasting signals on TV sets is intravires of the powers of the State Lagislature. The Petitions of TATA Sky Limited  challenging the levy of  entertainment duty under Punjab Entertainment Duty Act 1955, has been dismissed.

The question which arose for consideration in this case was whether
levy of entertainment tax on DTH service Provider is covered by Entry 62 of List II or is tax on broadcasting service covered by Entry 92C of List I.

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