https://www.taxtmi.com/caselaws?id=776299 The Maharashtra Entertainments Duty Act validly brought online ticket booking convenience charges within the definition of payment of admission above the specified threshold, because the Act's scheme treats entertainment duty as a levy on admission to entertainment and allows the measure of tax to include payments connected with attendance. Applying pith and substance, the Court held that the proviso regulated the tax measure rather than creating a separate levy on a distinct service, and therefore did not trench upon the Union's service-tax field. The challenges based on lack of legislative competence, colourable legislation, and arbitrariness were rejected, and the consequential circulars were upheld as valid. en-us Wed, 06 Aug 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776299 The Maharashtra Entertainments Duty Act validly brought online ticket booking convenience charges within the definition of payment of admission above the specified threshold, because the Act's scheme treats entertainment duty as a levy on admission to entertainment and allows the measure of tax to include payments connected with attendance. Applying pith and substance, the Court held that the proviso regulated the tax measure rather than creating a separate levy on a distinct service, and therefore did not trench upon the Union's service-tax field. The challenges based on lack of legislative competence, colourable legislation, and arbitrariness were rejected, and the consequential circulars were upheld as valid. Case-Laws VAT / Sales Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776299