https://www.taxtmi.com/caselaws?id=401479 Online booking charges collected by cinema owners were held to be outside the statutory concept of "payment for admission" under the Tamil Nadu Entertainment Tax Act, 1939. The Court applied the principle that entertainment tax under Section 3(7)(c) attaches only to sums a person must pay as a condition for entering or continuing to attend the entertainment, and not to an optional, separate service. The taxable measure remained the ticket price for admission, while the internet booking fee was an independent charge. Accordingly, the separate booking fee was not exigible to entertainment tax. en-us Fri, 04 Dec 2020 00:00:00 +0530 Wed, 09 Dec 2020 09:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401479 Online booking charges collected by cinema owners were held to be outside the statutory concept of "payment for admission" under the Tamil Nadu Entertainment Tax Act, 1939. The Court applied the principle that entertainment tax under Section 3(7)(c) attaches only to sums a person must pay as a condition for entering or continuing to attend the entertainment, and not to an optional, separate service. The taxable measure remained the ticket price for admission, while the internet booking fee was an independent charge. Accordingly, the separate booking fee was not exigible to entertainment tax. Case-Laws VAT and Sales Tax Fri, 04 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401479