Service tax component cannot form part of consideration for levy of entertainment tax

Dish Tv India Limited. Vs Joint Commissioner of Commercial Taxes (Appeals)-3 (Karnataka High Court) Karnataka High Court held that entertainment tax and service tax are independent of each other. Thus, for the purpose of levy of entertainment tax, the ‘amount received or receivable’ cannot include service tax component. Facts- Assessee is a Direct to Home (DTH) entertainment service provider in terms of DTH License dated 09.2003 w.e.f. October 2003. The DTH services are being provided under the brand name ‘Dish TV’. The short grievance of the Assessee is inclusion of service tax compon...