Supreme Court upholds Madras High Court ruling to exclude online movie booking charges from Entertainment Tax

The Supreme Court upheld the Madras High Court's decision to exclude online booking charges from the entertainment tax in a recent ruling. The case challenged whether charges collected by online platforms for movie bookings should be subject to the entertainment tax. The Supreme Court agreed with the Madras High Court’s view that such charges do not fall under the purview of entertainment tax, as they are not part of the actual ticket price for admission to a film, but rather a service fee by the booking platform. This decision clarifies the tax obligations of online movie booking services and sets a precedent for similar cases in the future.