Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2008 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (12) TMI 685 - HC - VAT and Sales TaxLiability to pay entertainment duty in respect of the cable television network in the premises of the hospital - Held that:- The provision of television exhibition by means of cable television network in the hospital constitutes "entertainment" as defined under section 2(a). Having observed that the activity of exhibition on television by means of a cable network amounts to entertainment, we see no reason why petitioner No. 1 ought not be treated as a proprietor in relation to it. It is obvious that the petitioners are responsible for management of the entertainment and, in any case, are connected to some degree with the organisation of entertainment and are charged with and are responsible for or for the time being are in-charge of the management of entertainment as contemplated by clauses (i) to (iv) of sub-section (c) of section 2. We, therefore, reject this contention. Appeal dismissed.
|