Supreme Court · 2025 INSC 757 · Decided 22 May 2025
State of Kerala & Another v. Asianet Satellite Communications LTD. & Others
- Court
- Supreme Court of India
- Citation
- 2025 INSC 757 · [2025] 5 S.C.R. 2215
- Case number
- CIVIL APPEAL No. 9301/2013
- Decided
- 22 May 2025
- Bench
- B.V. NAGARATHNA, N KOTISWAR SINGH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
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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