2014 (11) TMI 1172

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....I ORDER Petitioner is engaged in event management, conducting trade fairs, events, etc. Petitioner wrote a letter intimating the office of the Join Commissioner of Commercial Taxes (Entertainment Tax), Bangalore, about holding a fashion event. In reply, the Commissioner`s Office informed that if no payment for admission is received, then no entertainment tax is leviable. Petitioner conducted....

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.... for public to grace without there being any entry fee, or sponsorship or charges as condition precedent of them to attend. On 29-10-2013, the Entertainment Tax Officer directed the concerned to issues demand notice to the petitioner. On 5-11-2013, respondent No. 2 passed final assessment and demand notice calling upon the petitioner to pay entertainment tax with penalty imposed. Petitioner filed ....

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....the petitioner and the learned Additional Government Advocate. 3. The exhibition conducted by the petitioner included live fashion show by designers which according to the petitioner, is not an entertainment but promotion where instead of mannequins, it was demonstrated by live models. According to the petitioner, it is not entertainment and does not fall under the provisions of the Entertainme....

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.... the respondent No. 2 treating the exhibition conducted by it as an entertainment and therefore, liable to pay the tax. The appeal preferred before the Join Commissioner of Commercial Taxes, Bangalore, had been rejected as the petitioner failed to deposit 50% of the disputed amount. The question that arises for determination hinges on resolving the nature of the exhibition conducted by the peti....