Levy of Entertainment tax - Valuation - consideration towards ...

Court Upholds 6% Entertainment Tax on Service Tax Component u/s 4-G; No Separate Collection Evidence Found.

January 13, 2022

Case Laws VAT and Sales Tax HC

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 service tax has been separately collected. It was further observed that the charging Section 4-G of the Act uses the expression 'on the amounts received or receivable' is liable for entertainment tax at 6%, and therefore, the assessing authority is correct in levying entertainment tax on service tax component, and the appellate authority is correct in confirming the same. - HC

View Source

← Previous Next →

Levy of Entertainment tax - Valuation - consideration towards ...

Court Upholds 6% Entertainment Tax on Service Tax Component u/s 4-G; No Separate Collection Evidence Found.

January 13, 2022

Case Laws VAT and Sales Tax HC

You may also like:

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

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

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

The Supreme Court held that the acquiring bank should pay service tax on the entire Merchant Discount Rate (MDR), which includes the interchange fee payable to the...

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

The appeal centered around the import of consignments comprising 'frames' and 'slides' of handguns by the writ petitioner (Syndicate), which were seized by the...

HC upheld constitutional validity of service tax provisions under Finance Act 1994 sub-clauses (zzzzv) & (zzzzw) of clause 105, Sec. 65. Parliament's authority to...

Sub-section (5) and sub-section (6) inserted in section 16 of CGST Act retrospectively extend the time limit to avail input tax credit in certain specified cases...

No tax is required to be deducted on service tax component - AT

Appellants engaged in manufacturing dutiable goods and providing exempted trading services failed to maintain separate accounts for input services utilized in both...

Self adjustment of excess service tax paid - Refund claim of service tax paid earlier - sub-rule 6(3) is not dependent on provision of sub-rule 6(4) - there is no time...

Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

Adjustment of excess payment of service tax - Sub-rule (3) of Rule 6 of the Service Tax Rules, 1994 have been amended providing for adjustment of excess payment against...

Quick Updates: