13 June 2012
Sir, Is a cable operator is liable to Entertainment tax?if yes, then how to compute it and wat is the procedure to deposit the same? where can i deposit it? it is necessary to have any Registration certificate? if Yes then from where can i get it and how much is the fee for it and documents required for it.
CABLE TELEVISION NETWORKS : Entertainment also includes entertainment through cable service and this industry is the second major source of entertainment tax. The proprietors of cable television networks are liable to pay entertainment tax at the rate of Rs.20/- per subscriber per month. The hoteliers providing cable service in their rooms have to pay tax at the rate of Rs.50/- per room per month. Further, obtaining the permission of the Commissioner, Entertainment Tax, is mandatory for operating a cable television network and for providing cable service in hotels or guest houses.