- (1.) All these instant sales tax revision petitions are directed against order of the Rajasthan Tax Board (for short, 'Tax Board') and since common controversy has been raised and the Tax Board has also consolidated the order, therefore, with the consent of counsel for the parties, the matter is heard finally and decided by this common judgment.
(2.) At the outset, ld. counsel for the Revenue contended that the issue in the present bunch of petitions is identical and similar to the one decided by the coordinate Bench of this Court at principal seat, Jodhpur in the case of M/s Sky Media (P) Ltd. Vs. Asstt. Commissioner, Commercial Taxes: SB Sales Tax Revision No.263/2012, decided on 16/02/2015 and therefore, in the light of the said judgment, the present matter is required to be considered.
(3.) Brief facts are that the assessees namely; M/s Radiant Satellite Private Ltd and M/s Bhaskar Multinet (Private) Ltd. are providing entertainment facility as Multi System Operator (for short, 'MSO') through cable operators. The Assessing Officer (for short, 'AO'), under the powers conferred under Section 4AA of the Rajasthan Entertainment and Advertisement Act, 1957 (for short, the 'Act, 1957') and in the light of the notification No.F.12(14)FD/Tax/2006/139 dt.08/03/2006, assessed Rs.20/- per subscriber connection and levied entertainment tax. The AO held that in view of the amended definitions and charging provisions contained under Section 4AA of the Act, 1957, the proprietor of cable TV network, providing cable services, shall also be liable to pay the entertainment at the rate not exceeding Rs.600/- per subscriber every year and at such rates the State Government may notify from time to time in the Official Gazette. The AO, in the light of the judgment of the Apex Court in the case of State of West Bengal Vs. Purvi Communication Pvt. Ltd. & ors, 2005 3 SCC 711 held that the MSO fell within the said definition of 'Proprietor' providing the satellite signals to the cable operators, who in turn transmit such signals to the ultimate viewers/consumers through their set top boxes. It is further observed by the AO that as per Section 4AA of the Act, 1957 as notified by the notification dt.08/03/2006 by the State Government, he directed the assessee (MSO) to submit list of subscribers of its cable connection with their names and addresses but despite being granted reasonable time and sufficient opportunities, the assessee (MSO) neither filed the monthly details in the prescribed Form-5 nor did it provide the requisite information. On the contrary, it was claimed by the assessee before the AO that it is not providing any entertainment to the subscribers through the cable network at the place of their choice and thus, the notification dt.08/03/2006 has no applicability on the assessee. During the course of the assessment proceedings, the assessee did provide copy of the contract executed between the MSO and Pay-Channels alongwith copy of the contract executed between the MSO and its franchisees (the cable operators), copy of the certificate of incorporation issued by the competent authority under the Companies Act and copy of the receipt issued by them to their franchisees (cable operators).;