DTH service like a cinema ticket, Govt can impose entertainment tax – HC

The Delhi High Court on Monday said the DTH service was like a cinema ticket providing continuous entertainment to viewers and hence, liable to be taxed by the state government. Four prime DTH service providers- Tata Sky, Dish TV, Bharti Telemedia (Airtel) and Bharat Business Channel (Video-con)- had challenged this state legislative provision. The entertainment tax is to be “paid” on “payments for admission to an entertainment”. Section 2(m) defines the expression “payment for admission” to, inter alia, include [s.2(m)(vi)] any payment made by a person by way of contribution, subs...