https://www.taxtmi.com/caselaws?id=401892 Online booking charges collected by a cinema hall owner were treated as a separate optional service, not a mandatory amount payable for admission to entertainment under the Tamil Nadu Entertainment Tax Act, 1939. The taxable event is the payment required as a condition for entry into, or continuance in, the entertainment, so only the ticket price forms part of the taxable receipt. Because the online booking fee is distinct from the admission charge and is not uniformly collected as a condition of entry, it falls outside the scope of entertainment tax. On that reasoning, reassessment orders based on inclusion of such charges could not be sustained. en-us Mon, 14 Dec 2020 00:00:00 +0530 Fri, 18 Jun 2021 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401892 Online booking charges collected by a cinema hall owner were treated as a separate optional service, not a mandatory amount payable for admission to entertainment under the Tamil Nadu Entertainment Tax Act, 1939. The taxable event is the payment required as a condition for entry into, or continuance in, the entertainment, so only the ticket price forms part of the taxable receipt. Because the online booking fee is distinct from the admission charge and is not uniformly collected as a condition of entry, it falls outside the scope of entertainment tax. On that reasoning, reassessment orders based on inclusion of such charges could not be sustained. Case-Laws VAT and Sales Tax Mon, 14 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401892