https://www.taxtmi.com/caselaws?id=341033 The U.P. Entertainments and Betting Tax Act, 1979 fastens entertainment tax liability on the proprietor of a cable service control room or multi system operator, and that liability applies whether the tax is collected directly from subscribers or indirectly through an associate, franchise or agent. On the facts discussed, the absence of specific material showing that any connections were operated outside that statutory reach meant the challenge to liability failed. The subscription-rate issue, however, remained undecided because the appellate authority did not determine whether the correct monthly charge was Rs. 150 or Rs. 100, so that computation question required fresh consideration on remand. en-us Mon, 27 Mar 2017 00:00:00 +0530 Sat, 01 Apr 2017 07:04:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341033 The U.P. Entertainments and Betting Tax Act, 1979 fastens entertainment tax liability on the proprietor of a cable service control room or multi system operator, and that liability applies whether the tax is collected directly from subscribers or indirectly through an associate, franchise or agent. On the facts discussed, the absence of specific material showing that any connections were operated outside that statutory reach meant the challenge to liability failed. The subscription-rate issue, however, remained undecided because the appellate authority did not determine whether the correct monthly charge was Rs. 150 or Rs. 100, so that computation question required fresh consideration on remand. Case-Laws Indian Laws Mon, 27 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341033