Section 2(fd) in The Kerala Tax on Luxuries Acts, 1976
(fd)"Luxury Provided by "Direct - To - Home (DTH) Broadcasting Service Provider" means any service by means of transmission of television signals and the films or moving pictures or series of pictures which are viewed and heard on television receiving set or other devices through a Direct - To - Home (DTH) Broadcasting Service at a residential or a non - residential place of a subscriber providing pleasure, comfort and entertainment to the subscribers and viewers.
