Adarsh Kumar Goel :- This order will dispose of C.W.P. Nos. 10992, 11929 and 12240 of 2010 as all the three petitions involve common question as to validity of levy of entertainment duty under section 3(3C) of the Punjab Entertainment Duty Act, 1955 (in short, "the 1955 Act"). According to the petitioners, the said levy was in substance levy of service tax referable to entry 92C of List I of the Seventh Schedule to the Constitution and was, thus, beyond the competence of the State Legislature. The same does not fall in entry 62 of List II providing for levy of entertainment tax. Activity carried on by the petitioner is covered by taxable service under section 65(105)(zk) to the Finance Act, 1994, as amended by the Finance Act, 2001 providing for levy of service tax on service by a broadcasting agency in relation to broadcasting. The expression broadcasting has been defined under section 65(15) of the said Act as having same meaning as under section 2(c) of the Prasar Bharati (Broadcasting Corporation of India) Act, 1990 and includes receiving of signals through space or cables, direct to home (DTH) signals or other means as specified therein.

The petitioner in C.W.P. No. 1