NAA : Upholds profiteering against theatre/screen operator, directs investigation into other screens operational across the country

NAA upholds profiteering allegation against theatre/screen operated by Respondent (engaged in running chain of multiplexes) in Uttar Pradesh while noting that base prices were increased to maintain the same cum-tax selling prices of the admission tickets; Directs to immediately reduce the sale prices of admission tickets commensurate to rate reduction notified on December 31, 2018; Notes that prior to January 01, 2019, GST rate on "services by way of admission to exhibition o...