https://www.taxtmi.com/caselaws?id=413710 Entertainment tax under the Karnataka Entertainment Tax Act could not be imposed on an educational institution's internal sports and fitness facilities where the Court found the venue was meant for students and faculty, not as a public recreation parlour or commercial entertainment space. The Tribunal also erred by sustaining the levy on wider concepts of entertainment and amusement when the notice had proceeded on a specific Section 4F basis, because a demand cannot be upheld on a ground beyond the notice. Once the foundational levy failed, the consequential interest and penalty also fell. The tax demands and related statutory liabilities were set aside. en-us Fri, 23 Jul 2021 00:00:00 +0530 Tue, 19 Oct 2021 08:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413710 Entertainment tax under the Karnataka Entertainment Tax Act could not be imposed on an educational institution's internal sports and fitness facilities where the Court found the venue was meant for students and faculty, not as a public recreation parlour or commercial entertainment space. The Tribunal also erred by sustaining the levy on wider concepts of entertainment and amusement when the notice had proceeded on a specific Section 4F basis, because a demand cannot be upheld on a ground beyond the notice. Once the foundational levy failed, the consequential interest and penalty also fell. The tax demands and related statutory liabilities were set aside. Case-Laws VAT and Sales Tax Fri, 23 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413710