https://www.taxtmi.com/caselaws?id=399804 Online booking charges for cinema tickets fall outside "payment for admission" under the Tamil Nadu Entertainment Tax Act, 1939 where they are optional charges for using an internet booking portal rather than mandatory conditions for attending entertainment. The same ticket price applies at the counter, while the additional online charge is separate consideration for a distinct facility. Broad references to payments connected with entertainment do not displace the requirement that payment be compulsory for attendance. Consequently, entertainment tax cannot be imposed on such charges, and reassessment demands and consequential penalties founded on their taxability are unsustainable. 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 for cinema tickets fall outside "payment for admission" under the Tamil Nadu Entertainment Tax Act, 1939 where they are optional charges for using an internet booking portal rather than mandatory conditions for attending entertainment. The same ticket price applies at the counter, while the additional online charge is separate consideration for a distinct facility. Broad references to payments connected with entertainment do not displace the requirement that payment be compulsory for attendance. Consequently, entertainment tax cannot be imposed on such charges, and reassessment demands and consequential penalties founded on their taxability are unsustainable. Case-Laws VAT and Sales Tax Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399804