Section 19A(2) in The Bihar Entertainments Tax Rules, 1984
(2)[ The consolidated amount of tax payable under section 3AAA shall be paid by the entertainment provider for each connection given to the subscriber at the rate of fifteen per centum of the gross collection per month irrespective of whether exhibition of programmes by the entertainment provider is combined with any service or supply of any goods for which a lump sum is charged from a person.]]
