Is Entertainment Tax Applicable To Online Cinema Ticket Booking Charges? Supreme Court To Decide
Live LawThe Supreme Court is set to examine whether online ticket booking charges can be subjected to Entertainment Tax. The genesis of this stems from the order passed by the Madras High Court observing that the Tamil Nadu Entertainment Tax Act, 1939 could not have provided for the levy of tax on the internet service provided by the cinema owner. With the advent of internet, much after the said enactment of 1939, even though amended from time to time, the said Act could not have provided for levy of tax on the service of internet provided by the cinema owner.” It said that Entertainment Tax is a tax leviable only on cost of ticket which entitles a person to gain entry into the cinema hall or theatre. There is no doubt that booking of a cinema ticket on online basis is not a mandatory condition for all cinema goers, and this is not only optional but altogether a separate facility provided to all on the Web portal of the cinema hall owner.” Case Details: THE COMMERCIAL TAX OFFICER VS. PVR LTD., SLP No.-004312-004316 - 2022 Click Here To Read/Download Order
History of this topic
Charging Convenience Fee For Booking Online Movie Tickets Is Lawful: Andhra Pradesh State Commission Allows Big Tree Entertainment's Appeal
Live Law
APFDC to handle online booking of film tickets
Deccan Chronicle)
Andhra Pradesh govt passes bill to prohibit sale of movie tickets in cinema halls
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