Court Quashes Unsustainable Advertisement Tax on MSOs Retransmitting Broadcast Content; No Liability for Ad Tax Found.

Levy of advertisement tax - MSOs - The MSO is only retransmitting the programing services received from the broadcaster. It is not the case of the Respondent Department that the Petitioner is transmitting his own programming services for simultaneous reception and that he has received the advertisement for consideration so as to be made liable for the advertisement tax. - The impugned notice cannot be sustained and is quashed and set aside - HC .....

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