Amusement facility, Service Tax

[V P MANAVALAN]

Sir

My client is running a theme park in which two types ticket is sold one at entrance ₹ 100 as entrance fees and other ticket charges whenever the customer using the amusement facility within the theme park.

My query is whether service tax is applicable only on entrance fees or both charges

Posts / Replies

[Mehul Pandya]

Both will be taxable @ 14% from 01.06.2015 vide amendment in negative list under section 66D of the finance act

[Mahir S]

Yes sir, correctly answered above.