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TMI BlogSERVICE TAX TERMINOLOGY – PART-VIIX X X X Extracts X X X X X X X X Extracts X X X X ..... SERVICE TAX TERMINOLOGY – PART-VII - By: - Dr. Sanjiv Agarwal - Service Tax - Dated:- 22-5-2012 - - Entertainment event (Clause 24) "entertainment event" means an event or a performance which is intended to provide recreation, pastime, fun or enjoyment, by way of exhibition of cinematographic film, circus, concerts, sporting event, pageants, award functions, dance, musical or theatrical performances including drama, ballets or any such event or programme. The literal meaning of the terms entertainment and event are as under Entertainment According to Oxford Dictionary, the action of providing or being provided with amusement and enjoyment. According to Wikipedia, entertainment is an action, event or activity that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aims to entertain, amuse and interest a public ("public" can consist of one person). This audience can have a passive role, as in the case of a play, a show on a TV or a movie , or active, as in the case of a video game. The holidays, games, reading and viewing works of art are not generally considered entertainment, but rather as a pastime for the entertainment generally requires that the supplier of the show is visible to the viewer, with the exception of video games. The entertainment can attract an audience and influence their actions and thoughts. Active forms of amusement, such as sports , are more often considered to be recreation . Activities such as personal reading or practicing a musical instrument are considered to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hobbies or pastimes. Event- According to Oxford Dictionary, a thing that happens or take place especially one of importance According to Wikipedia, event can refer to many things such as: An observable occurrence, phenomenon or an extraordinary occurrence A type of gathering: A ceremony , for example, a marriage A competition , for example, a sports competition A convention (meeting) , also known as a conference A happening , a performance or situation meant to be considered as art A festival , for example, a musical event A media event , a happening that attracts coverage by mass media A party (including internal business function or staff party) A sporting event A corporate or business fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nction, a profit driven event meant to raise awareness of a company's brand and/or products services. An event would include any - event performance programme An event would qualify as entertainment event if it is intended (may not necessarily provide) to provide any one or more of the following to the recipients / viewers / audience recreation pastime fun , or enjoyment This could be by way of exhibition of cinematographic film circus concerts sporting events pageants award functions dance performance musical performance theatrical performances drama ballets or any such event / programme. Entertainment with all its grammatical variations and cognate expressions means: (i) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horse race to which persons are admitted on payment. (ii) Cinematograph show including video shows to which persons are admitted on payment or exhibition of films or moving pictures which are viewed and heard on the television receiving set, with the aid of any type of antennae with the cable net work attached to it or cable television for which persons are required to make payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever: (iii) Any amusement or recreation or any enter tainment, provided by a multi system operator or exhibition or performance or pageant or a game or sport whether held indoor or outdoor to which persons are admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted on payment. Explanation:-Recognised game or sport shall mean Cricket, Hockey, Foot Ball, Basket Ball, Ten s, Golf, Volley-Ball, Badminton, Kabbadi, Swimming, Athletics, Base-Ball, Weight Lifting, and any other sport or game the Government may notify." [Karnataka Entertainment Tax Act 1958 Section 2(e)(iii) as cited in Bangalore Club v. Entertainment Tax Officer, AIR 2004 Kant 122, 123 para 8. 'Entertainment-amusement, diversion, distraction, recreation, fun, play, good time, pastime, novelty, pleasure, enjoyment, satisfaction.' [Reader's Digest Family Word Finder at p. 264] 'The act of entertaining, the act, profession or of entertaining. The pleasure afforded by being enter tained; amusement, hospitality extended towards g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uests. Universal Dictionary Reader's Digest as cited in Banglore Club v. Entertainment Tax Officer, AIR 2004 Kant 122, 123 para 8. 'Entertainment the act of diverting, amusing or causing someone's time to pass agreeably. Something that diverts, amuses, or occupies the attention agreeably. A public performance designed to divert or amuse.- Webster's Third New International Dictionary. Entertainment is the art of entertaining, amusing or diverting, the pleasure afforded to the mind by anything interesting, amusement, other performance intended to amuse- Concise English Dictionary by Hayward and Sparkes. An entertainment is a source or means of amusement; a diverting performance, especially a public perfor mance, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a concert, drama, or the like. Entertainment denotes that which serves for amusement and "amusement" is defined as a pleasurable occupation of the senses, or that which furnishes it, as dancing, sports or music. [Words and, Phrases (Permanent Edn. Vol. 14-A, p. 353)] Entertainment is something connected with the enjoyment of refreshment rooms, tables, and the like. It is something beyond refreshment; it is the accommodation provided, whether that includes a musical or other amusement or not [Words and Phrases, (Vol. 2, pp. 206-207)] = = = = = = = - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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