The SC upheld the constitutional validity of state entertainment ...

DTH and Cable TV Services: States Can Levy Entertainment Tax Alongside Central Service Tax Without Discrimination

May 28, 2025

Case Laws Service Tax SC

The SC upheld the constitutional validity of state entertainment tax laws on Direct-to-Home (DTH) and cable television services. The Court determined that state legislatures have the competence to levy entertainment tax under Entry 62 of List II, while Parliament can simultaneously impose service tax under Entry 97 of List I. The Court rejected arguments of discrimination, finding no violation of Article 14. The judgment specifically set aside the Kerala HC's ruling that declared tax provisions unconstitutional, emphasizing that the legislature's intent to tax operators with over 7,500 connections was valid. Civil appeals from multiple high courts were largely dismissed, with the State of Kerala's appeal allowed, and the tax provisions across various state enactments were upheld.

View Source

← Previous Next →

The SC upheld the constitutional validity of state entertainment ...

DTH and Cable TV Services: States Can Levy Entertainment Tax Alongside Central Service Tax Without Discrimination

May 28, 2025

Case Laws Service Tax SC

You may also like:

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...

Levy of Entertainment tax - Valuation - consideration towards the services excluding the service tax component or on both - No proof is available on records to show that...

CESTAT ruled that Set Top Box (STB) supply by Multi-System Operators to customers constitutes deemed sale rather than service, making it ineligible for service tax levy...

Central Government exempts supply of goods falling under heading 2202 by Unit Run Canteen (URC) to authorized customers from entire Goods and Services Tax Compensation...

Constitutional validity of levy of entertainment tax on the Direct To Home (DTH) Broad Casting Services - legislative competence of the State upheld - HC

Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

Levy of service tax - commission received from the DTH operators - On the SIM cards, recharge coupons etc., where the service tax has been paid on the M.R.P by the main...

HC ruled on service tax inclusion in entertainment tax calculation under Karnataka Entertainment Tax Act. The court determined that 'amount received or receivable' for...

Levy of service tax on ATM interchange fees received by State Bank of Hyderabad from SBI for deploying its ATMs in the shared network, and on notional consideration for...

Levy of service tax - recovering consideration from its employees for providing canteen services - scope of 'service' - service tax not levied, since the activity does...

Central Government, creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT)

CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...

Levy of Service tax - tolerating an act of electricity consumers - amount of late payment surcharge, meter rent and supervision charges received by the appellant from...

The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

Quick Updates: