Ms. CHITRA VENKATARAMAN, J.

1. The batch of Writ Petitions filed before this Court challenge the the provision contained under Section 4-I of the Tamil Nadu Entertainments Tax Act, 1939, (hereinafter referred to as ‘the Act’), as inserted under Amendment Act 25 of 2011, with effect from 27.9.2011, levying entertainment tax at 30% of the gross charges, excluding service tax on Direct to Home Services, popularly called as DTH, received by the provider of DTH. The contentions taken by the various petitioners in a nutshell are as follows:

2. Writ petitioners in W.P. Nos. 25721 of 2011 – Tata Sky Limited, W.P. Nos. 27070 to 27072 of 2011 – Dish TV India Limited and W.P. No 25873 of 2011 – Bharat Business Channel Limited, challenge the levy of entertainment tax under Section 4-I of the Tamil Nadu Entertainments Tax Act, 1939, on the ground that the service provided by the petitioners therein are in the nature of service only and hence, amenable to levy of service tax alone, as falling under Entry 92C List I of VII Schedule to the Constitution of India. Entry 62 List II of Seventh Schedule to the Constitution of India is confined to taxing public entertainment; hence, the said E