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of <h1>Service Tax Applies to Amusement Parks, Concerts, Events Over 500 from June 2015; Clarifications Issued</h1> From July 1, 2012, to May 31, 2015, admission to entertainment events and access to amusement facilities were omitted from the service tax negative list. Effective June 1, 2015, service tax applies to services granting access to amusement facilities like amusement parks and events such as concerts and sporting events if charges exceed 500 per person. Amusement facilities include rides and gaming devices, while entertainment events encompass performances like concerts and theatrical shows. Clarifications include that cultural programs outdoors qualify as entertainment events, standalone rides in malls as amusement facilities, and club memberships do not qualify as access to amusement facilities. Auxiliary services for organizing events are not covered under this tax.
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