Section 2(8) in The Goa Entertainment Tax Act, 1964
(8)DTH (Direct to Home) disc service for which persons are required to make payment by way of contribution or subscription or installation and any other charges collected in any manner whatsoever.](k)[] [Re-numbered by the Amendment Act 20 of 2006.] "Government" means the Government of the Union Territory of Goa, Daman and Diu;(l)[ "month" means a calendar month"] [Inserted by the Amendment Act 20 of 2006.]["(m) "payment for admission" means the amount paid for admission and includes- [Clause (f) inserted by Amendment Act 3 of 1982, thereafter this clause was amended by the Amendment Act 15 of 2001, 16 of 2004. By the Amendment Act 20 of 2006 the clause (f), re-numbered as clause 'm' and present entry is substituted.](i)any payment for seats or other accommodation in a place of entertainment;(ii)any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing of the entertainment which, without the aid of such instrument or contrivance such person would not get;(iii)any payment for any purpose whatsoever connected with an entertainment or for a programme of synopsis thereof which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment;(iv)any payment made by a person who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof for admission to which a payment involving tax or more tax is required;(v)any payment made by a person or persons for having admitted for viewing any games or race or a show connected through any electronic media or services either with the help of server or control room;".Explanation. - "(1) Where any amount is separately charged on the ticket for admission as tax, the amount so collected by way of tax under this Act shall not form the part of payment for admission;
