https://www.taxtmi.com/caselaws?id=766395 Service tax separately collected from subscribers was held not to form part of the amounts received or receivable for levy of entertainment tax under Section 4G of the Karnataka Entertainment Tax Act, because entertainment tax and service tax are levied under different enactments and the taxable base cannot be enlarged by implication. The challenge on this point was answered in favour of the assessee. On the separate question whether itemised billing statements and account records could be treated as invoices or equivalent proof of separate service tax collection, the factual material was found to require fresh examination, and that issue was remitted for reconsideration. en-us Thu, 20 Feb 2025 00:00:00 +0530 Tue, 25 Feb 2025 08:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766395 Service tax separately collected from subscribers was held not to form part of the amounts received or receivable for levy of entertainment tax under Section 4G of the Karnataka Entertainment Tax Act, because entertainment tax and service tax are levied under different enactments and the taxable base cannot be enlarged by implication. The challenge on this point was answered in favour of the assessee. On the separate question whether itemised billing statements and account records could be treated as invoices or equivalent proof of separate service tax collection, the factual material was found to require fresh examination, and that issue was remitted for reconsideration. Case-Laws VAT / Sales Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766395