https://www.taxtmi.com/article/detailed?id=5870 The document sets out that an "amusement facility" comprises places providing recreation by rides, gaming devices or bowling alleys, and that "entertainment events" include performances intended to provide recreation such as films, concerts and theatrical programs; crucially, admission to entertainment events and access to amusement facilities are in the negative list and therefore excluded from central service taxation, while auxiliary services organizing or supporting such events remain taxable. en-us Wed, 15 Oct 2014 10:47:53 +0530 Wed, 15 Oct 2014 10:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5870 The document sets out that an "amusement facility" comprises places providing recreation by rides, gaming devices or bowling alleys, and that "entertainment events" include performances intended to provide recreation such as films, concerts and theatrical programs; crucially, admission to entertainment events and access to amusement facilities are in the negative list and therefore excluded from central service taxation, while auxiliary services organizing or supporting such events remain taxable. Articles Other Topics Wed, 15 Oct 2014 10:47:53 +0530 https://www.taxtmi.com/article/detailed?id=5870