{"id":104789,"date":"2024-07-30T15:04:18","date_gmt":"2024-07-30T15:04:18","guid":{"rendered":"https:\/\/news.talkwithrattan.com\/index.php\/2024\/07\/30\/supreme-court-rules-no-entertainment-tax-on-online-ticket-booking-charges\/"},"modified":"2024-07-30T15:04:18","modified_gmt":"2024-07-30T15:04:18","slug":"supreme-court-rules-no-entertainment-tax-on-online-ticket-booking-charges","status":"publish","type":"post","link":"https:\/\/news.talkwithrattan.com\/index.php\/2024\/07\/30\/supreme-court-rules-no-entertainment-tax-on-online-ticket-booking-charges\/","title":{"rendered":"Supreme Court rules no entertainment tax on online ticket booking charges"},"content":{"rendered":"
\"Supreme<\/div>\n
The Supreme Court<\/a> on Tuesday ruled that no entertainment tax<\/a> can be charged under the Tamil Nadu Entertainment Tax Act<\/a> on online ticket booking<\/a> charges for movies.It upheld the Madras High Court<\/a>\u2019s in October 2020 order that ruled that the Tamil Nadu Entertainment Tax Act 1939 could not have provided for the levy of tax on the internet service<\/a> offered by a cinema owner.<\/p>\n

\u201cSo instead of going directly to the cinema theatre where I can get the ticket directly, I am buying it from my home, so that is the charge you are taking for your service. How will that come under entertainment tax?\u201d Justice B.V. Nagarathna and Justice N. Kotiswar Singh questioned the state tax department.<\/p>\n

The SC dismissed appeals filed by the state commercial tax department against PVR INOX Ltd, AGC Cinemas Pvt Ltd and Mayajaal Entertainment.<\/p>\n

The court was hearing the issue whether the online booking fees charged by cinema hall owners<\/a>, besides the cost of tickets, were part of the taxable receipt by the cinema owner under the Tamil Nadu tax law.<\/p>\n

The HC had held that online booking charges<\/a> of Rs 30, collected by cinema halls over and above the cost of each ticket, were for the additional service provided to customers, and this was not mandatory for gaining entry into theatres.Therefore, such a charge cannot be subjected to entertainment tax by the Commercial Taxes Department under the Tamil Nadu Entertainment Tax Act of 1939, it had held, while observing that the 1939 Act was a colonial legislation enacted at a time in history when nobody had even conceived the idea of Internet, a web portal or the concept of booking cinema tickets online or through apps.
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Source link <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

The Supreme Court on Tuesday ruled that no entertainment tax can be charged under the Tamil Nadu Entertainment Tax Act on online ticket booking charges for movies.It upheld the Madras High Court\u2019s in October 2020 order that ruled that the Tamil Nadu Entertainment Tax Act 1939 could not have provided for the levy of tax […]<\/p>\n","protected":false},"author":2,"featured_media":104790,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"tdm_status":"","tdm_grid_status":"","fifu_image_url":"https:\/\/img.etimg.com\/photo\/msid-112143953,imgsize-89440.cms","fifu_image_alt":"","footnotes":""},"categories":[602],"tags":[26029,5808,87203,87200,1625,1847,87197,87201,5301,3729,87202,87199,899,1624,1617,47403,87198,301,3964],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/news.talkwithrattan.com\/index.php\/wp-json\/wp\/v2\/posts\/104789"}],"collection":[{"href":"https:\/\/news.talkwithrattan.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/news.talkwithrattan.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/news.talkwithrattan.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/news.talkwithrattan.com\/index.php\/wp-json\/wp\/v2\/comments?post=104789"}],"version-history":[{"count":1,"href":"https:\/\/news.talkwithrattan.com\/index.php\/wp-json\/wp\/v2\/posts\/104789\/revisions"}],"predecessor-version":[{"id":104791,"href":"https:\/\/news.talkwithrattan.com\/index.php\/wp-json\/wp\/v2\/posts\/104789\/revisions\/104791"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/news.talkwithrattan.com\/index.php\/wp-json\/wp\/v2\/media\/104790"}],"wp:attachment":[{"href":"https:\/\/news.talkwithrattan.com\/index.php\/wp-json\/wp\/v2\/media?parent=104789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/news.talkwithrattan.com\/index.php\/wp-json\/wp\/v2\/categories?post=104789"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/news.talkwithrattan.com\/index.php\/wp-json\/wp\/v2\/tags?post=104789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}