Prathima Multiplex guilty of not passing tax reduction benefit to Customers: NAA

Kalyan Chakravarthy Vs Prathima Multiplex Pvt. Ltd. (NAA) inds that the Respondent has resorted to profiteering by way of either increasing the base prices of the service while maintaining the same selling prices or by way of not reducing the selling prices of the service commensurately, despite a reduction in GST rate, on “Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees” from 28% to 18% w.e.f. 01.01.2019 upto 30.06.2019. On this account, the Respondent has realised an additional amount to the tune of Rs....