Section 2(s) in Jharkhand Entertainments Tax Act, 2012
(s)"Payment for entertainment" includes -(i)any. payment made by a person who, having been admitted to one pan of a place of an entertainment, and is subsequently admitted to another part thereof, for admission to which a payment involving a tax is required; or(ii)any payment for valuable consideration for seats or other accommodation in a place of entertainment; or(iii)any payment for any purpose or valuable consideration whatsoever connected with an entertainment which a person is required to make as a condition of attending or constituting to attend the entertainment in a addition to the payment, if any for admission to the entertainment; or(iv)any payment made by a person by way of contribution or subscription or installation or connection charges or valuable consideration or any other charge collected in any manner whatsoever for television exhibition with the aid of any type of antenna with a cable network attached to it or cable television network as provided by the cable operator; or(v)any payment made by a person to the proprietor of a Direct to Home (DTH) service by way of contribution, subscription, installation or rent or security or activation charges or connection charges, or valuable consideration or any other charges collected in any manner whatsoever for Direct to Home (DTH) service with the aid of any type of set-top box(s) or any other instrument / equipment of like nature, or any other similar devices, which connects television set at a residential/ hotels/ clubs or non-residential place of a connection holder directly to the Satellite.
