Court Upholds 6% Entertainment Tax on Service Tax Component u/s 4-G; No Separate Collection Evidence Found.

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....Levy of Entertainment tax - Valuation - consideration towards the services excluding the service tax component or on both - No proof is available on records to show that service tax has been separately collected. It was further observed that the charging Section 4-G of the Act uses the expression 'on the amounts received or receivable' is liable for entertainment tax at 6%, and therefore, the assessing authority is correct in levying entertainment tax on service tax component, and the appellate authority is correct in confirming the same. - HC....