https://www.taxtmi.com/forum/issue?id=116813 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. en-us Mon, 26 Oct 2020 21:26:11 +0530 Thu, 23 Jan 2025 15:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116813 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. Discussion-Forum Service Tax Mon, 26 Oct 2020 21:26:11 +0530 https://www.taxtmi.com/forum/issue?id=116813