21 Points
Joined September 2015
Raising same issue here;
How can the same service/goods be taxed by both State and Central Govts.?
It is unconstitutional.
The fiscal principle underlying article 246 of the constitution of India separates the sources of taxation for the Union and the States and also maintains the exclusivity. This article also provides that in case of conflict between the powers of Union and the States, the Union power to tax shall supersede the power of the State to levy tax on the taxable event or in relation to the subject or object of taxation.
As per the above, only service tax should be applicable for tickets for such events priced at over Rs.500.
Look forward to comments from CAs.