Archive · 8 Aug 2025
Bombay HC Upholds Entertainment Duty on Online Booking Fees
Imagine you're buying movie tickets online.
The government in Maharashtra wants to collect taxes on the extra fees you pay to book online, like a "convenience fee."
The Bombay High Court said this is okay.
Some companies, like movie theaters, argued that the fees were for a different service and shouldn't be taxed.
But the court said the online booking fee is part of the whole movie-going experience, so it can be taxed.
The court also said that this tax isn't a new one, just a different way of measuring an existing one.
Therefore, the court decided the government can continue to tax the convenience fee.
Bombay High Court upheld the entertainment duty on online booking fees above ₹10.
The court dismissed petitions from FICCI-Multiplex Association and Big Tree Entertainment.
The court ruled convenience fees are integral to online ticket purchases and can be taxed.
The 2014 amendment allows the State to levy entertainment duty on convenience fees above ₹10.
Court held that the amendment did not create a new tax but changed the measure of an existing one.
- Who
- The Bombay High Court, FICCI-Multiplex Association, Big Tree Entertainment Pvt. Ltd.
- What
- Bombay High Court upheld the entertainment duty on online booking fees above ₹10.
- When
- The court ruling occurred recently based on the news.
- Where
- Bombay High Court.
- Why
- To determine the legality of entertainment duty on convenience fees for online ticket bookings.
Multiplexes
Bombay High Court
Taxation of Convenience Fees
Multiplexes
Convenience fees are for a separate service and shouldn't be taxed.
Bombay High Court
Convenience fees are part of the entertainment experience and can be taxed.
- Court
- Bombay High Court
- Amendment Year
- 2014
- Fee Amount
- Above ₹10
- Petitions Dismissed
- FICCI-Multiplex Association, Big Tree Entertainment
- Issue
- Entertainment Duty on convenience fees