Confusion between two things

[Harsh Jindal]

What is the difference between Rule 6 of place of provision and Sec 66D(j) of Negative List?

AI Summary

Rule 6 Services Taxable, Section 66D(j) Exempts Amusement and Entertainment from Service Tax Due to State List A user inquired about the difference between Rule 6 of the Place of Provision and Section 66D(j) of the Negative List regarding service tax. The response clarified that services under Rule 6 are taxable, whereas services related to amusement facilities and entertainment events are exempt under Section 66D(j) of the Negative List. This exemption is because taxes on entertainment events and amusements fall under the State List in the Constitution of India, specifically at serial number 62 of List II in the Seventh Schedule.