Entertainment Duty on Convenience Fees for Online Movie Tickets Upheld: Bombay High Court
The Bombay High Court, on Wednesday, upheld the constitutional validity of a key amendment introduced in 2014 to the Maharashtra Entertainments Duty Act, 1923, which allows the State of Maharashtra to levy entertainment duty on convenience fees exceeding ₹10 charged by cinema owners or online ticketing platforms like BookMyShow for facilitating online booking of movie tickets. Convenience fee is an integral part of online ticketing A division bench comprising Justice…
