(1.) Since common questions of law and facts arise in these civil appeals and writ petitions, they have been heard together and are being disposed of by this common judgment.
(2.) The assessees have filed these appeals assailing the provisions of the respective State Acts under which tax on entertainment has charged on them on the premise that their activity is relatable to the field of entertainment as envisaged under Entry 62 - List II of the Seventh Schedule to the Constitution. It is their contention that they are not liable to pay entertainment tax (or luxury tax) under the respective provisions of the State enactments. It is further case of the assessee that they are engaged in broadcasting of signals etc. through television channels to the subscribers of those channels hence, possibly they are liable to pay service tax to the Central Government under Entry 97 - List I of the Seventh Schedule of the Constitution. There are however two writ petitions filed by certain assessees who have also ventilated their grievance that they are not liable to pay service tax as well. The question whether the appellants-assessees are liable to pay entertainment tax under the provisions of the respective State enactments which are relatable to Entry 62 - List II of the Seventh Schedule of the Constitution and are also liable to pay service tax under the 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 which is a residuary entry for the relevant purpose of assessment is the moot question which arises in these appeals.
(3.) For the sake of convenience, some of the relevant facts are delineated in the form of a table which is as under: <IMG>JUDGEMENT_133_LAWS(SC)5_2025_1.jpg</IMG> <IMG>JUDGEMENT_133_LAWS(SC)5_2025_2.jpg</IMG> <IMG>JUDGEMENT_133_LAWS(SC)5_2025_3.jpg</IMG> <IMG>JUDGEMENT_133_LAWS(SC)5_2025_4.jpg</IMG> <IMG>JUDGEMENT_133_LAWS(SC)5_2025_5.jpg</IMG> <IMG>JUDGEMENT_133_LAWS(SC)5_2025_6.jpg</IMG> <IMG>JUDGEMENT_133_LAWS(SC)5_2025_7.jpg</IMG> <IMG>JUDGEMENT_133_LAWS(SC)5_2025_8.jpg</IMG> <IMG>JUDGEMENT_133_LAWS(SC)5_2025_9.jpg</IMG> <IMG>JUDGEMENT_133_LAWS(SC)5_2025_10.jpg</IMG>