{"id":337927,"date":"2025-05-24T17:35:31","date_gmt":"2025-05-24T12:05:31","guid":{"rendered":"https:\/\/forumias.com\/blog\/?p=337927"},"modified":"2025-05-28T19:11:44","modified_gmt":"2025-05-28T13:41:44","slug":"dual-taxation-on-broadcasting-services","status":"publish","type":"post","link":"https:\/\/forumias.com\/blog\/dual-taxation-on-broadcasting-services\/","title":{"rendered":"Dual Taxation on Broadcasting Services"},"content":{"rendered":"<p><strong>News: <\/strong>The Supreme Court has held in a judgment that broadcasting through television for the purpose of entertainment of subscribers can be separately taxed by the Centre and the State concerned. <strong>Dual Taxation on Broadcasting Services<\/strong><\/p>\n<p><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" class=\" wp-image-338602 aligncenter\" src=\"https:\/\/i0.wp.com\/forumias.com\/blog\/wp-content\/uploads\/2025\/05\/Dual-Taxation-on-Broadcasting-Services.png?resize=487%2C323&#038;ssl=1\" alt=\"Dual Taxation on Broadcasting Services\" width=\"487\" height=\"323\" srcset=\"https:\/\/i0.wp.com\/forumias.com\/blog\/wp-content\/uploads\/2025\/05\/Dual-Taxation-on-Broadcasting-Services.png?resize=300%2C199&amp;ssl=1 300w, https:\/\/i0.wp.com\/forumias.com\/blog\/wp-content\/uploads\/2025\/05\/Dual-Taxation-on-Broadcasting-Services.png?resize=1024%2C680&amp;ssl=1 1024w, https:\/\/i0.wp.com\/forumias.com\/blog\/wp-content\/uploads\/2025\/05\/Dual-Taxation-on-Broadcasting-Services.png?resize=768%2C510&amp;ssl=1 768w, https:\/\/i0.wp.com\/forumias.com\/blog\/wp-content\/uploads\/2025\/05\/Dual-Taxation-on-Broadcasting-Services.png?w=1280&amp;ssl=1 1280w\" sizes=\"auto, (max-width: 487px) 100vw, 487px\" \/><\/p>\n<h2>About Dual Taxation on Broadcasting Services<\/h2>\n<ul>\n<li>In a recent Judgment, the Supreme Court of India has clarified that the <strong>Centre can impose service tax on the broadcasting service<\/strong> while the <strong>State concerned<\/strong> can, on the other hand, make <strong>cable operators and entertainment providers liable to pay entertainment tax.<\/strong>\n<ul>\n<li>As broadcasting service being a <strong>taxable service under the provisions of the Finance Act, 1994.<\/strong><\/li>\n<li>The <strong>State Legislatures<\/strong> having the legislative competence to <strong>levy entertainment tax<\/strong> on those who provide entertainment to the recipients [television viewers].<\/li>\n<\/ul>\n<\/li>\n<li><strong>No overlapping taxation<\/strong>\n<ul>\n<li><strong>Seventh Schedule:<\/strong> This is because the <strong>activity of broadcasting<\/strong> is a service and liable to service tax imposed by the Parliament <strong>(Entry 97 \u2013 Union List)<\/strong> and the <strong>activity of entertainment<\/strong> is a subject falling under <strong>(Entry 62 &#8211; State List)<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u2018Aspect Theory\u2019 in place<\/strong>\n<ul>\n<li>Central to the Court\u2019s decision was the \u201c<strong>aspect theory<\/strong>\u201d, which permits different levels of government to tax separate components of the same transaction.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Background<\/strong>\n<ul>\n<li><strong>Kerala Vs Asianet Satellite Communications Case: <\/strong>The top court dismissed appeals filed by major DTH providers, including Tata Sky (now Tata Play), Dish TV, and Sun Direct.<\/li>\n<li>These companies had <strong>challenged various state entertainment tax laws<\/strong>, arguing that the tax was unconstitutional since the Centre already levied a service tax on broadcasting.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>News: The Supreme Court has held in a judgment that broadcasting through television for the purpose of entertainment of subscribers can be separately taxed by the Centre and the State concerned. Dual Taxation on Broadcasting Services About Dual Taxation on Broadcasting Services In a recent Judgment, the Supreme Court of India has clarified that the&hellip; <a class=\"more-link\" href=\"https:\/\/forumias.com\/blog\/dual-taxation-on-broadcasting-services\/\">Continue reading <span class=\"screen-reader-text\">Dual Taxation on Broadcasting Services<\/span><\/a><\/p>\n","protected":false},"author":10393,"featured_media":338602,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"footnotes":""},"categories":[1566,3127,12039],"tags":[11872],"class_list":["post-337927","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-daily-factly-articles","category-economy","category-knolls","tag-9pm-daily-factly","entry"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/forumias.com\/blog\/wp-content\/uploads\/2025\/05\/Dual-Taxation-on-Broadcasting-Services.png?fit=1280%2C850&ssl=1","views":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/posts\/337927","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/users\/10393"}],"replies":[{"embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/comments?post=337927"}],"version-history":[{"count":0,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/posts\/337927\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/media\/338602"}],"wp:attachment":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/media?parent=337927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/categories?post=337927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/tags?post=337927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}