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2010 (8) TMI 878 - HC - VAT and Sales TaxImposition of entertainment tax on direct to home (in short, "DTH") services under the provisions of the Madhya Pradesh Entertainments Duty and Advertisement Tax Act, 1936 challenged Held that:- In the instant case, we have found that "entertainment" is liable to be taxed by the State within the parameter of M.P. Act of 1936. There is no question of integrity of licence being broken into pieces in the instant case hence, the Central Government is levying service tax on broadcasting. "Entertainment" is different from "broadcasting" and hence, tax events are wholly different and distinctly identifiable. In view of the aforesaid discussion, we find that the State is competent to levy "entertainment tax" under the Madhya Pradesh Entertainments Duty and Advertisement Tax Act, 1936 on direct to home services. Appeal dismissed.
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