Admission to entertainment events subject to service tax when access to amusement facilities or paid admission attracts levy. Service tax on admission to entertainment events and access to amusement facilities was excluded under the Negative List entry, with section 65B defining amusement facility and entertainment event. Board guidance treats standalone rides and open air theatrical performances as covered, excludes clubs and ancillary organiser/entertainer services, and explains that omission of the Negative List entries by the Finance Act led to these services becoming taxable thereafter, subject to statutory charging conditions and interpretive rules under section 66F.