Levy of entertainment tax - charges collected from students by ...

High Court Rules Entertainment Tax on Educational Institution's Sports Facilities Invalid; Orders Legally Flawed.

October 19, 2021

Case Laws     VAT and Sales Tax     HC

Levy of entertainment tax - charges collected from students by the petitioner for utilizing facilites of MARENA - In the present case also we are dealing with an educational institution, which has been set up by a Trust, wherein the students and the faculty members are provided facilities in relation to sports, health and fitness. It is certainly true that the parents who visit the students and other persons who visit the University are permitted to use the sports facilities - this Court is of the opinion that the order passed by the Assessing Authority, the order passed by the First Appellate Court and the order passed by the Karnataka Appellate Tribunal are bad in law. - HC

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