The Supreme Court ruled that dual taxation on broadcasting services is legal.

• The Supreme Court has ruled that broadcasting services for entertainment can be taxed separately by the Centre and the State.

• The Centre can impose service tax on broadcasting services, while the State can impose entertainment tax on cable operators and entertainment providers.

• The Finance Act, 1994, and subsequent amendments allow both the Parliament and State Legislatures to impose service tax on broadcasting services.

• The court ruled that the term “entertainment” falls under the “luxury” category, stating that it can be accessed in various media and private spaces.

• The court emphasized that the term ‘entertainments’ should be given a broad, liberal, and expansive meaning due to technological advancements.