Dual taxation on broadcasting services permissible in law: Supreme Court judgment
The Supreme Court has held in a judgment that broadcasting through television for the purpose of the entertainment of the subscribers can be separately taxed by the Centre and the State concerned
A Bench of Justices B.V. Nagarathna and N. Kotiswar Singh said The Centre can impose service tax on the broadcasting service while the State concerned can, on the other hand, make cable operators and entertainment providers liable to pay entertainment tax.
'Broadcasting service being a taxable service under the provisions of the Finance Act, 1994, read along with the amendments made from time to time would enable both the Parliament to impose service tax on broadcasting service and the State Legislatures having the legislative competence to levy entertainment tax on those who provide entertainment to the recipients [television viewers],' the top court interpreted the law.
Justice Nagarathna, who authored the judgment dated May 22, said imposition of two different taxes on two separate aspects of the same activity - broadcasting service - was permissible in law. There was no danger of overlapping taxation.
'There is no overlapping in fact or in law, inasmuch as different aspects of the same activity are being taxed under two different legislations by two different legislatures. This is because the activity of broadcasting is a service and liable to service tax imposed by the Parliament (Entry 97 – Union List) and the activity of entertainment is a subject falling under (Entry 62 - State List),' Justice Nagarathna held.
The court said the expression 'entertainment' came within the ambit of 'luxury' defined in Entry 62 of the State List of the Seventh Schedule of the Constitution.
'Advances in technology have resulted in varied forms of entertainment through various media and in a variety of ways, not only in a public place but also in the confines of private space such as a home, through mobile or a cell phone or smartwatch and other personal devices, etc. The expression 'entertainments' must be given a broad, liberal and expansive meaning,' the court said.
Hashtags
Try Our AI Features
Explore what Daily8 AI can do for you:
Comments
No comments yet...
Related Articles
Indian Express
26 minutes ago
- Indian Express
Trump asks supreme court to halt court order over education department
The Trump administration on Friday urged the Supreme Court to block a lower court ruling that reinstated nearly 1,400 Education Department employees who were dismissed under President Donald Trump's controversial plan to dismantle the agency. In an emergency appeal, the Justice Department said US District Judge Myong Joun in Boston overstepped his authority when he issued a preliminary injunction last month at the request of several Democratic-led states, school districts, and teachers' unions. The Boston-based First US Circuit Court of Appeals had already rejected the administration's request to pause the injunction while the appeals process played out. The lower court order required the government not only to reverse the mass layoffs but also to halt broader efforts to dissolve the department — one of Trump's headline campaign promises. In March, Trump signed an executive order to eliminate the Department of Education, triggering immediate backlash from opponents who called it a direct attack on public education. Critics have noted that while the Education Department does not directly operate schools, it plays a critical role in dispersing federal funds, enforcing civil rights laws such as Title IX, and supporting low-income students, students with disabilities, and higher education institutions.
Time of India
27 minutes ago
- Time of India
Firm on breaking 50% reservation cap in country: Rahul
Patna: Congress leader Rahul Gandhi on Friday said wherever there is a Congress govt, 50% reservation barrier would be removed. Addressing the 'Samvidhan Suraksha Sammelan' at Rajgir in Nalanda district, Gandhi said he was firm on his commitment to break the 50% barrier on reservations. Tired of too many ads? go ad free now "If the population of the marginalised communities is 90%, why is their reservation limited to only 50%?" he asked. He said, "the Telangana govt has already broken the barrier, and wherever a Congress govt is formed, this barrier will be removed there." Gandhi also said Bihar which once guided the world civilisations with its wisdom and philosophy has now turned into the "crime capital of the country". He said, "Bihar was once considered the land of truth, justice, and non-violence. It showed the path to the entire world; people from across the globe used to come to study at Nalanda University". But today, he said, the situation has completely changed. "People from Bihar are now forced to migrate to other states and even abroad because there are no employment opportunities here", he pointed out, while remarking, "Bihar has now become the crime capital of the country". Reaffirming his commitment to caste census and removing the 50% cap on reservation, he said, he will ensure both these are done. And once done, there will be a paradigm shift in the way development is carried out in the country. Gandhi disclosed that after joining politics, he learnt that "90% of the country's population has no real representation anywhere". The backward classes, dalits, adivasis, and extremely backward communities lack meaningful representation in key areas such as the corporate sector, judiciary, bureaucracy, and among the owners of private hospitals and other institutions. Tired of too many ads? go ad free now On the other hand, Gandhi added, these 90% of people can only be found among the MGNREGA and the gig workers. He said, while dalits, backward classes, adivasis, extremely backward communities, and the poor from the general category make up 90% of the population, they control less than 5% of the country's resources. "You have 90% shareholding in pain and suffering", he remarked about the 90% population. Gandhi also said while the BJP agreed under pressure to carry out the caste census, he was not sure whether they will do it the way it needs to be done. He referred to the Telangana model, where the questions were framed by about 3 lakh people, unlike the BJP model, where the questions are framed by a selective few officers behind closed doors with no representation from the "90% population". Referring to the Constitution, he said, it is not merely a 75-year-old book, but a collection of thoughts and philosophy of thousands of years. "The Constitution embodies an ancient philosophy — the thoughts of Lord Shiva, Buddha, Mahatma Gandhi, Dr Ambedkar, Periyar, Narayana Guru, and Basavanna", he said, while adding, "This ideological battle has been going on for thousands of years as on one side stands Mahatma Gandhi and on the other, Godse". Gandhi said, once the caste census is conducted properly, it will not just be an X-ray but an MRI, leading to a new paradigm of development. "The beginning will be made from Bihar; you have been doing it for thousands of years and you will do this also as this is in your DNA", he remarked amidst thundering applause.
Time of India
27 minutes ago
- Time of India
Chalai heritage street project gains momentum as Smart City seeks central funding
T'puram: The long-awaited Chalai heritage street project under the Smart City Mission is moving closer to reality, with the Smart City Thiruvananthapuram Ltd (SCTL) seeking central assistance of Rs 50-60 crore. Tired of too many ads? go ad free now Modelled on the transformation of SM Street in Kozhikode, the project aims to give the historic Chalai market a facelift while preserving its traditional charm. SCTL, the project's implementing agency, submitted a detailed proposal to Centre, seeking the required funding. A bustling commercial hub with a legacy spanning centuries, Chalai market is set to be redesigned with a focus on infrastructure, pedestrian-friendly amenities and heritage conservation. The plan involves upgrading the main market street into a smart corridor, installing modern streetlights and completing the smart renovation of eight feeder roads that connect to the market. Work on these access roads is reportedly nearing completion. "Chalai heritage project is a long-cherished vision. We are now in an advanced stage and with the support of the tourism and the public works departments, we expect to move forward rapidly once central funding is approved," said a senior SCTL official. "This redevelopment will transform Chalai into a vibrant, walkable heritage street while boosting local commerce and tourism," the official added. Originally launched in 2018, the project remained stagnant for several years due to a lack of adequate funding. However, a renewed push from the tourism department, which has now pledged partial funding, put the plan back on track. A high-level meeting chaired by tourism and PWD minister P A Mohamed Riyas is expected to be held later this month to finalise the roadmap and streamline interdepartmental coordination. Tired of too many ads? go ad free now According to the revised blueprint, the market, designed in an octagonal layout with eight strategic access points, will undergo phased upgrades. They include smart paving, dedicated pedestrian zones, improved drainage, beautification and signage systems, all aimed at improving both the visual appeal and functional aspects of the area. Local traders, who have long demanded better infrastructure and amenities, have welcomed the project's revival. "We have waited for years to see Chalai get the attention it deserves. This market is not just a business zone; it's part of the city's soul," said Salim Shah, a member of the Chalai Traders Association. "If done properly, this project will enhance business and attract more visitors," he added. In the second phase, key heritage elements will be incorporated. They include permanent uniform arches at all entry points, wall graffiti that showcases the market's historical significance, roofed walkways adorned with benches and flowers and tiled footpaths. Electric cables will be laid underground, and the entire stretch will be Wi-Fi-enabled, enhancing both aesthetics and functionality. The remodification of the heritage street project will take place without any evacuation of traders from the market. As per the new decision, the foremost priority will be to enable smooth road connectivity to the market by renovating the adjoining roads. The new proposal is to make the market road pedestrian-friendly and there will be dedicated spaces nearby for vehicle parking.
