Register My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    The Ministry of Finance, Department of Revenue,...     TaxTMI    Instruction No. 15/2024-Customs, issued by the...     TaxTMI    The ITAT Delhi ruled on the correct classification...     TaxTMI    The Madras High Court found a violation of natural...     TaxTMI    The case involves a challenge to the extension of...     TaxTMI    The ITAT Ahmedabad addressed the validity of an...     TaxTMI    The Gujarat High Court held that the applicant, as...     TaxTMI    The ITAT Delhi considered the validity of a...     TaxTMI    The notification u/s 3 & 5 of CGST Act and u/s 3 of...     TaxTMI    The Authority for Advance Ruling, Tamil Nadu...     TaxTMI    The ITAT Jodhpur allowed admission of additional...     TaxTMI    The Authority for Advance Ruling, Tamil Nadu...     TaxTMI    The Advance Ruling Authority in Tamil Nadu...     TaxTMI    The case concerns the liability of an exporter to...     TaxTMI    The Instruction issued by the Government of India...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Levy of Entertainments & Advertisements Tax - the MSO is ...

Case Laws     VAT and Sales Tax

April 13, 2015

Levy of Entertainments & Advertisements Tax - the MSO is undoubtedly an integral part of the chain of persons or agencies or organization providing such entertainment and since the definition of the "Proprietor" clearly covers such an assessee - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Levy of tax on advertisement - Constitutional Validity of Section 103(b)(vi), 134 containing the words "after levy of tax under Section 134 has been determined by the...

  2. 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...

  3. Levy of advertisement tax - MSOs - The MSO is only retransmitting the programing services received from the broadcaster. It is not the case of the Respondent Department...

  4. Demand of advertisement tax post the enactment of the GST Act - power of Municipal Corporation to levy advertisement tax/fee - case of petitioners is that on the...

  5. Levy of Entertainment tax - online booking charges - The petitioners have pointed out that the internet and online facility of booking could not have been envisaged in...

  6. Sale of space for advertisement service - Department is seeking to levy service tax on the amounts collected by appellant as advertisement tax - Not liable to service...

  7. Levy of entertainment tax - chargeable event not specified - Section 4-I of the Tamil Nadu Entertainments Tax Act declared as unconstitutional. - HC

  8. The receipt of the Municipal Corporation i.e. appellant that the amount towards so called advertisement was collected as Jahirat Kar (Advertisement Tax) - the...

  9. Levy of entertainment tax post GST - introduction of the PGST Act has not taken away the power of the Municipality to collect the entertainment tax. To put it...

  10. Doctrine of promissory estoppel - Grant of Concession upto 33% when Entertainment Tax paid in lump sum - The representation was only that the State Government had...

  11. Levy of Entertainment tax on the 'costume' - Renting of costume - It is well settled that the tax can be levied only when specially provided for and not by intendment....

  12. Imposition/levy of entertainment tax by the petitioners - admission fee in the form of ticket to allow people to visit trade fairs / Pragati Maidan - There are regulated...

  13. Levy of Entertainment Tax - “online booking charges” charged by a Cinema Hall Owner besides the “cost of ticket” for entry into the cinema hall - The measure of...

  14. Direct-to-home (DTH) service - Levy of entertainment tax or service tax - Legislative powers of State Govt - It is the entertainment derived from the content that is the...

  15. Sale of space of time or advertisement service - advertisement on Bus Shelter - the appellant are involved in sale of space for advertisement and are liable to tax

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Composition scheme
C: Relaxation in the provision of submission of Bill of Export as evidenc...
A: Pre-deposit is to be paid through Electronic Cash Ledger when Electron...
A: CONDONATION OF DELAY IN FILING APPEAL UNDER GST LAWS
A: Assessee providing services of Marketing/Recruitment/Referral Consulta...
H: Consultancy services for building works provided to the Government of ...
H: Retrospective cancellation of GST registration for business closure la...
H: Challenging adjudication order u/s 78 of Finance Act, 1994 & Section 1...
H: Refund claim for unutilized ITC accepted under "Any Other" category on...
H: Petition dismissed due to availability of statutory appeal remedy for ...
H: Petition allowed for refund/recredit of recovered amounts. Respondents...
H: Writ petition entertained despite alternative remedy available. Time l...
H: Tax deduction on work contracts & supplies: Conditions for Additional ...
H: ITC denied for air conditioning & ventilation system as they become im...
H: Classification of various flours under Chapter Heading 21.06 of the CT...
H: Classification of ZLD treated water under - Not exempt, taxable @ 18% ...
H: Classification of supply of "EDF Thrusters with Battery Pack for Jet S...
H: Classification of "BEE-PRIME FEED" as artificial honey under HSN 1702....
H: RCM - Individual truck owners providing transport services are conside...
H: Penalty u/s 271(1)(c) not justified on estimate basis of 6% bogus purc...
F: Credit note issued but not amended in GSTR1 return accordingly
F: Notice received Service tax on labour supply
C: Amendment in Appendix - 6B of FTP/ HBP, 2023.
N: Amendment in item description of Glufosinate Technical covered under H...
F: Customer Free of charge supply - scheme to be mentioned in Shipping bi...
A: No Service Tax payable on freight margin recovered from the customer i...
A: EVERY ERRONEOUS DECISION BY LOWER COURT NOT AMENABLE TO WRIT OF CERTIO...
A: A NEW HORIZON FOR AI REGULATIONS
A: Remedy cannot be availed under writ jurisdiction when alternate remedi...
F: treatment of liability in case of transfer of business