No Entertainment Tax on DTH - Levy of ST not an issue
THIS is an issue under the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 for the period from May 5, 2008 to April 1, 2011. Under the Act, the charge or levy of tax is attracted only if an entertainment takes place in a specified place or locations and persons are admitted to the place on payment of a charge to the proprietor providing the entertainment. The Supreme Court held that the 1936 Act does not cover the DTH operations and so need not go to the other submissions regarding the legislative competence of the statute legislature to impose tax on DTH operation as it was a notified service chargeable to service tax under the Finance Act, 1994.