Sir
My client is running a theme park in which two types ticket is sold one at entrance ₹ 100 as entrance fees and other ticket charges whenever the customer using the amusement facility within the theme park.
My query is whether service tax is applicable only on entrance fees or both charges
Service Tax Applies to Both Entrance Fees and Amusement Charges at Theme Parks per Finance Act Section 66D Amendment. An individual inquired about the applicability of service tax on a theme park's ticket sales, specifically whether it applies only to entrance fees or also to charges for using amusement facilities. Two responses clarified that both entrance fees and additional charges for using facilities are taxable at 14% following an amendment to the negative list under section 66D of the Finance Act, effective from June 1, 2015. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
