Levy of Entertainment tax - online booking charges - The ...

Petitioners Challenge Entertainment Tax on Online Booking, Citing 1939 Tamil Nadu Act's Lack of Internet Provisions.

May 29, 2020

Case Laws VAT and Sales Tax HC

Levy of Entertainment tax - online booking charges - The petitioners have pointed out that the internet and online facility of booking could not have been envisaged in 1939 when the Tamil Nadu Entertainment Tax Act was enacted as a result that a charge in this regard will necessarily stand outside the ambit of ‘entertainment’ - the enactment provides for the State to levy a tax on entertainment and such an enactment is expected to be dynamic and take within its stride all progress in avenues of entertainment including facilities incidental and ancillary thereto, such as, in the present case, ticketing and booking facilities.

View Source

← Previous Next →

Levy of Entertainment tax - online booking charges - The ...

Petitioners Challenge Entertainment Tax on Online Booking, Citing 1939 Tamil Nadu Act's Lack of Internet Provisions.

May 29, 2020

Case Laws VAT and Sales Tax HC

You may also like:

Levy of Entertainment Tax - “online booking charges” charged by a Cinema Hall Owner besides the “cost of ticket” for entry into the cinema hall - The measure of...

Levy of entertainment tax - chargeable event not specified - Section 4-I of the Tamil Nadu Entertainments Tax Act declared as unconstitutional. - HC

HC ruled on service tax inclusion in entertainment tax calculation under Karnataka Entertainment Tax Act. The court determined that 'amount received or receivable' for...

Levy of purchase tax payable - purchase of turmeric - Section 12 (2) of the Tamil Nadu Value Added Tax, 2006 - There was a paradigms shift from TNGST Act, 1959 when...

Imposition/levy of entertainment tax by the petitioners - admission fee in the form of ticket to allow people to visit trade fairs / Pragati Maidan - There are regulated...

The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges...

Classification of services - providing on-line text based information such as online books, newspapers, periodicals, directories etc (judgements/Notifications/Bare...

Levy of Entertainment tax - Valuation - consideration towards the services excluding the service tax component or on both - No proof is available on records to show that...

The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

Quantum of amount to be deposited for release of detained good - Requirement of furnishing of Bank Guarantee for a sum being twice the amount of tax payable - By...

The High Court dismissed the petitioner's challenge to the reopening of assessment u/s 147, citing the petitioner's delayed compliance with notice u/s 148 and failure to...

Levy of entertainment tax post GST - introduction of the PGST Act has not taken away the power of the Municipality to collect the entertainment tax. To put it...

The case involved a challenge to assessment orders regarding whether sponsorship receipts constitute "payment for admission to entertainment." The court examined if the...

Petitioner challenged ineligibility for Input Tax Credit (ITC) on certain commodities as per Section 17(5) of GST statutes and ITC on supplies from cancelled dealers....

Default u/s 201 - demand notices challenged by the petitioners on the ground that the tax that has been demanded as arrears of tax from the petitioners Tax Deducted at...

Quick Updates: