State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others
The questions for consideration were: 1) Whether appellants- assessees, engaged in broadcasting of signals etc. through television channels to subscribers of those…
Disposed of- Court
- Supreme Court of India
- Decided
- 22 May 2025
- Citation
- [2025] 5 S.C.R. 2215
- Case no.
- CIVIL APPEAL No. 9301/2013
- Bench
- B.v. Nagarathna, N Kotiswar Singh
Issue for consideration
The questions for consideration were: 1) Whether appellants- assessees, engaged in broadcasting of signals etc. through television channels to subscribers of those channels, were liable to pay entertainment tax under provisions of respective to Entry 62 – List II of the Seventh Schedule of the Constitution and also liable to pay service tax under provisions of the Finance Act, 1994 as amended from time to time as a provider of a taxable service namely broadcasting service within the scope and ambit of Entry 97–List I;
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