Whether the removal of "admission and access to entertainment event and amusement facilities" [sub-clause (j) of Section 66D of the Finance Act, 1994] from the Negative List of "Services" by an Amendment of 2012 and the consequent imposition of service tax on such activity would result in the Union Parliament trenching upon the exclusive field assigned to the State, under Entry 62 List II of the Seventh Schedule of the Constitution of India is the question raised herein.

2. Entry 62 of List II [any reference to Lists I, II or III is to the Lists under the Seventh Schedule of the Constitution] deals with "taxes on luxuries, including taxes on entertainments, amusements, betting and gambling". The State has also brought out the Kerala Local Authorities Entertainments Tax Act, 1961 [hereinafter referred to as "State Act of 1961"], wherein Section 3, the charging section, provides for levy of tax and the rate of tax; the same being on the price for admission to any entertainment at a rate not less than 24% and not exceeding 48%. The measure applicable to amusement parks; is separately provided under Section 3B, a non-obstante clause; different from that provided under the char