entertainment tax

Entertainment tax on DTH Services

Goods and Services Tax - 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,...

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Synopsis on Task Force Report on GST by 13th Finance Commission

Goods and Services Tax - Further to the First Discussion Paper released by the Empowered Committee of State Finance Ministers on 10 November 2009, the Finance Commission has released its report giving its recommendations on GST design implementation....

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Maharashtra expects Rs 15 crore entertainment tax from IPL

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 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 Prakas...

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Government to impose entertainment tax on cricket, movies in Rural Areas

Goods and Services Tax - Tickets for entertainment programmes and cricket matches would be costlier in rural areas of Maharashtra as the state government today decided to levy 10 per cent entertainment tax. "The government is introducing 10 per cent entertainment tax outsi...

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High Court refuses to direct state government to recover entertainment tax on IPL matches

Goods and Services Tax - The Bombay High Court, on Tuesday, refused to direct the state government to recover entertainment tax on Indian Premier League matches played in the state during its last season. It also observed that central and state ministers should stay away from sporting bodies like the Board of Control for Cricket in India (BCCI)....

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Caller tunes in Maharashtra may soon cost more

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. Whether it’s FBT, STT, BCTT, DDT or many more taxes, some of which taxed even twice the same income. Now Maharashtra government is planning to impose 'entertainment tax' on caller tunes....

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Maharashtra decided to levy the entertainment tax on all cricket matches

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) for the entertainment tax waiver on the IPL matches, the Maharashtra government has finally decided to levy the duty henceforth. And not just the IPL matches played in state but all other cricket encounters wi...

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No Entertainment Tax on Online Cinema Ticket booking charges

AGS Cinemas Pvt. Ltd Vs Commercial Tax Officer (Madras High Court) - 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 taxab...

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Entertainment Tax on Online Booking Charges in Tamil Nadu

Mayajaal Entertainment Limited Vs Commercial Tax Officer (Madras High Court) - 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 On...

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HC: No entertainment tax on online booking charges for cinema tickets

PVR Ltd. Vs Commercial Tax Officer (Madras High Court) - 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...

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Stay rejection without considering contentions of petitioner is invalid

Digi Cable Network India Ltd. Vs S. Krishna Murthy (Telangana High Court) - The issue under consideration is whether the Entertainment Tax will be levied on Master System Cable Operator?...

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Amusement parks entitled to only one benefit either U/s. 3(2) or U/s. 3(5)(a) of Bombay Entertainments Duty Act: SC

State of Maharashtra & Ors. Vs PAN India Paryatan Limited & Anr. (Supreme Court of India) - 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 f...

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Recent Posts in "entertainment tax"

No Entertainment Tax on Online Cinema Ticket booking charges

AGS Cinemas Pvt. Ltd Vs Commercial Tax Officer (Madras High Court)

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 […]...

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Entertainment Tax on Online Booking Charges in Tamil Nadu

Mayajaal Entertainment Limited Vs Commercial Tax Officer (Madras High Court)

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...

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HC: No entertainment tax on online booking charges for cinema tickets

PVR Ltd. Vs Commercial Tax Officer (Madras High Court)

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. ...

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Stay rejection without considering contentions of petitioner is invalid

Digi Cable Network India Ltd. Vs S. Krishna Murthy (Telangana High Court)

The issue under consideration is whether the Entertainment Tax will be levied on Master System Cable Operator?...

Read More

Amusement parks entitled to only one benefit either U/s. 3(2) or U/s. 3(5)(a) of Bombay Entertainments Duty Act: SC

State of Maharashtra & Ors. Vs PAN India Paryatan Limited & Anr. (Supreme Court of India)

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 […]...

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Entertainment Tax payable on payment for admission to Fashion Show

Dream Merchant Vs State of Karnataka (Karnataka High Court)

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...

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Entertainment Tax leviable in Delhi on Multi-System & Local Cable Operators

Siti Cable Networks Limited Vs Government of NCT of Delhi & Ors. (Delhi High Court)

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....

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Entertainment tax on DTH Services

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,...

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Posted Under: Corporate Law |

DTH service like a cinema ticket, Govt can impose entertainment tax – HC

Bharti Telemedia Ltd. Vs Government of NCT of Delhi and Anr. (Delhi High Court)

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 legislativ...

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Maharashtra expects Rs 15 crore entertainment tax from IPL

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 Prakas...

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Posted Under: Corporate Law |

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