Service Tax Cannot Be Included When Calculating Entertainment Tax Under Karnataka Entertainment Tax Act

HC ruled on service tax inclusion in entertainment tax calculation under Karnataka Entertainment Tax Act. The court determined that 'amount received or receivable' for entertainment tax purposes cannot include service tax component. Entertainment and service elements are distinctly taxable - entertainment under state law and service under Finance Act, 1994. The court found that itemized billing statements qualify as invoices despite lack of statutory definition. Supporting this interpretation, the court cited precedent regarding separate treatment of statutory fees from transaction consideration. The matter was remanded to the Tribunal for fresh consideration in accordance with these principles, particularly regarding the segregation of service tax from entertainment tax base amounts. .....

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