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Supreme Court of India

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

Neutral citation
Reported as [2025] 5 S.C.R. 2215
Bench B.V. Nagarathna and Nongmeikapam Kotiswar Singh JJ.
Decided 22 May 2025

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

We hold that television viewing via DTH would still fall within the ambit of “public entertainments”. 10.14 We also take note that the question of interpretation of ‘entertainments’ in Geeta Enterprises pertained to the interpretation of the 1937 Act and not Entry 62 – List II as it appears in the Constitution.

Judgment, page 173

From the headnote

Issue for Consideration 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 State enactments relatable 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; and 2) Whether decision

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