https://www.taxtmi.com/caselaws?id=399804 Online booking charges collected by a cinema hall owner are outside "payment for admission" under the Tamil Nadu Entertainment Tax Act, 1939, because the statutory charge must be a mandatory payment required as a condition of attending or continuing to attend the entertainment. The article explains that an optional internet booking fee is a separate consideration for a separate facility, not part of the ticket price, even if the service is connected with the cinema visit. On that basis, reassessment treating such charges as taxable receipts and the consequential penalty were unsustainable and were quashed. en-us Thu, 15 Oct 2020 00:00:00 +0530 Mon, 01 Mar 2021 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399804 Online booking charges collected by a cinema hall owner are outside "payment for admission" under the Tamil Nadu Entertainment Tax Act, 1939, because the statutory charge must be a mandatory payment required as a condition of attending or continuing to attend the entertainment. The article explains that an optional internet booking fee is a separate consideration for a separate facility, not part of the ticket price, even if the service is connected with the cinema visit. On that basis, reassessment treating such charges as taxable receipts and the consequential penalty were unsustainable and were quashed. Case-Laws VAT and Sales Tax Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399804