Amusement facility

[V P MANAVALAN]

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

[Mehul Pandya]

Both will be taxable @ 14% from 01.06.2015 vide amendment in negative list under section 66D of the finance act

[Mahir S]

Yes sir, correctly answered above.

AI Summary

Service tax: entrance and ride charges for amusement facilities are taxable after amendment to the negative list under s66D. Both the entrance fee and the separate charges for use of amusement facilities are taxable services after the amendment to the negative list under section 66D of the Finance Act, which removed such receipts from excluded services and rendered them subject to service tax at the rate specified in the amendment.