Corporate Law : Direct-to-Home (DTH) is a technology wherein various TV channels are directly delivered at the subscribers' premises through satel...
Goods and Services Tax : Further to the First Discussion Paper released by the Empowered Committee of State Finance Ministers on 10 November 2009, the Fina...
Goods and Services Tax : Maharashtra government is expecting an entertainment tax of Rs 15 crore from the 16 Indian Premier League (IPL) matches to be held...
Goods and Services Tax : Tickets for entertainment programmes and cricket matches would be costlier in rural areas of Maharashtra as the state government t...
Finance : The Bombay High Court, on Tuesday, refused to direct the state government to recover entertainment tax on Indian Premier League ma...
Goods and Services Tax : One thing is sure. Indian government is very creative and full of ideas when it comes to imposition of new taxes on common man. Wh...
Goods and Services Tax : Cricket won’t get any more free hits in Maharashtra. Rapped by the Bombay high court and the Comptroller & Auditor General (CAG)...
Goods and Services Tax : AGS Cinemas Pvt. Ltd Vs Commercial Tax Officer (Madras High Court) Hon;b;e High Court held that ‘online booking charges̵...
Goods and Services Tax : Mayajaal Entertainment Limited Vs Commercial Tax Officer (Madras High Court) The present Appeals are squarely covered by the decis...
Goods and Services Tax : PVR Ltd. Vs Commercial Tax Officer (Madras High Court) Conclusion: Online booking charges or internet handling charges was not a...
Finance : The issue under consideration is whether the Entertainment Tax will be levied on Master System Cable Operator?...
Corporate Law : State of Maharashtra & Ors. Vs PAN India Paryatan Limited & Anr. (Supreme Court) Once an admission ticket is granted, it i...
AGS Cinemas Pvt. Ltd Vs Commercial Tax Officer (Madras High Court) Hon;b;e High Court held that ‘online booking charges’ charged by a Cinema Hall Owner besides the “cost of ticket” for entry into the cinema hall and enjoy the entertainment in the form of a movie, is not part of taxable receipt by the Cinema […]
Mayajaal Entertainment Limited Vs Commercial Tax Officer (Madras High Court) The present Appeals are squarely covered by the decision of this Court in PVR Ltd. v. CTO (W.A.No.685, 694 to to 697 decided on 15.10.20020) which dealt with the question of taxability of the Entertainment Tax on the Online Booking Charges and this Court held […]
PVR Ltd. Vs Commercial Tax Officer (Madras High Court) Conclusion: Online booking charges or internet handling charges was not a mandatory payment for gaining entry into the cinema hall, it was an additional payment for extra or other facility provided by the Cinema hall owner thus, the same could not be subjected to entertainment tax. […]
The issue under consideration is whether the Entertainment Tax will be levied on Master System Cable Operator?
State of Maharashtra & Ors. Vs PAN India Paryatan Limited & Anr. (Supreme Court) Once an admission ticket is granted, it is not in terms of Section 3(2) of the Act but only in terms of Section 3(1)(b) of the Bombay Entertainments Duty Act, 1923. Section 3(2) of the Act has no applicability for a […]
Dream Merchant Vs. State of Karnataka (Karnataka High Court) The features of the event organised by the appellant had been, as noticed, quite different. It had been a ‘fashion show’, where there had been sponsorship and advertisements; where the apparels and dresses of various manufacturers were put in exhibition on mannequins as also on live […]
High Court held that MSOs to the extent that they directly provide cable service to the subscribers without the intervention of any LCO, would be regarded as the ‘proprietors‘ under Section 7(1) and would be liable to collect and pay the entertainment tax to the Government.
Direct-to-Home (DTH) is a technology wherein various TV channels are directly delivered at the subscribers’ premises through satellite in a digital form, thus providing crystal clear picture quality along with various other benefits such as Movie-on-Demand,
The Delhi High Court on Monday said the DTH service was like a cinema ticket providing continuous entertainment to viewers and hence, liable to be taxed by the state government. Four prime DTH service providers — Tata Sky, Dish TV, Bharti Telemedia (Airtel) and Bharat Business Channel (Videocon) — had challenged this state legislative provision.
Maharashtra government is expecting an entertainment tax of Rs 15 crore from the 16 Indian Premier League (IPL) matches to be held in the state. “A deposit of Rs 7.3 crore has been collected for the IPL matches organised at the Wankhede stadium in the city out of the expected revenue of Rs 9.50 crore,” Minister of State for Revenue Prakash Solanke informed the Legislative Council today.
