TaxTMI 
TaxTMI 
Individual is providing swings, sliders, seat ups etc facilities at a garden type place with entry ticket of ₹ 30 per person. All rides are manualy operated without use of electricity. Person earned ₹ 30 lakh in 14-15 and around such amount in 15-16, 16-17. Is he liable to service tax?
Manual rides
26 Oct 2020 
3 Replies 
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Service tax exemption for amusement park admissions continues where ticket price is below statutory threshold and manual rides provided.
Provision of manually operated amusement rides with low-priced admission falls within the Negative List before the mid year change and thereafter within the Mega Exemption Notification (Serial No.47 as amended); the conditional exemption for right to admission where consideration is below the prescribed threshold means no service tax is payable in the factual scenario described, while municipal entertainment tax was not subsumed and may raise separate state/local taxation questions. (AI Summary)
Provision of manually operated amusement rides with low-priced admission falls within the Negative List before the mid year change and thereafter within the Mega Exemption Notification (Serial No.47 as amended); the conditional exemption for right to admission where consideration is below the prescribed threshold means no service tax is payable in the factual scenario described, while municipal entertainment tax was not subsumed and may raise separate state/local taxation questions. (AI Summary)