Home Case Index All Cases Indian Laws Indian Laws + SC Indian Laws - 2013 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 110 - SC - Indian LawsConstitutional validity of Entertainment Tax - Multi System Operators (MSO) - The contentions raised on behalf of the appellants before this Court were to the effect that the appellants were not `Proprietors' and they were not providing entertainment and, therefore, no tax was to be paid by them. - held that:- The first issue is no longer res integra as this Court, in the case of STATE OF WEST BENGAL v. PURVI COMMUNICATIONS (P) LTD., (2005 (3) TMI 438 - SUPREME COURT OF INDIA) has held that even Multi-System Operators (MSO) would be liable to pay Entertainment Tax. It is not in dispute that the appellants are Multi-System Operators, who transmit the signals to the cable operators and in turn, the cable operators transmit signals to the subscribers. In such a way, as the appellants are connected to an organisation of the entertainment, they would be `Proprietors' as per the provisions of the Act. - Decided against the assessee.
|