TMI Blog2018 (7) TMI 1699X X X X Extracts X X X X X X X X Extracts X X X X ..... nts non-taxable. If a form of entertainment is not taxable under Section 3A of the Act we do not see how the requirement of exemption and necessity to conform to the requirement of exemption can apply to a non-taxable form of entertainment. All kinds of musical programmes, without any qualification, have been sought to be taken out of the purview of the charging section by incorporation of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Arora, Adv. And Mrs. Sumita Ray, AOR For the Respondent(s) : Mr. Pritesh Kapur, Adv., Ms. Hemantika Wahi, AOR, Ms. Jesal Wahi, Adv., Ms. Vishakha, Adv. And Ms. Mamta Singh, Adv. ORDER 1. Leave granted. 2. The appellant Assessee is an Event Organizer who had arranged a live musical concert in the Sardar Patel Stadium, Navrangpura, Ahmedabad on 23rd December, 2016. Entertainment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e III to the Act specifies the lists of entertainments that Section 3A of the Act takes out of the purview of the charging Section. The particular form of entertainment that we are concerned with is first item in Schedule III to the Act, namely, All kinds of musical programmes including musical nights and opera . 6. Section 29 of the Act provides for exemption from payment of entertainment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amendment of the Act introducing Section 3A would go to show that the purport of Section 3A was to fast track the exemptions available under Section 29 of the Act. He has additionally submitted that a musical concert would not be a musical event as it is not a musical work . In this regard, he has relied on the definition of the term musical work contained in Section 2(p) of the Copyright Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sought to be taken out of the purview of the charging section. If that is so, we can find no substance in the arguments advanced on behalf of the State; neither can we agree with the reasoning of the High Court. The High Court could not have imposed the requirement of the entertainment to be for educational, cultural or charitable purpose when the form of entertainment in question is included in S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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