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TMI BlogManual ridesX X X X Extracts X X X X X X X X Extracts X X X X ..... Individual is providing swings, sliders, seat ups etc facilities at a garden type place with entry ticket of ₹ 30 per person. All rides are manualy operated without use of electricity. Person earned ₹ 30 lakh in 14-15 and around such amount in 15-16, 16-17. Is he liable to service tax? - Reply By KASTURI SETHI - The Reply = Prior to 1.6.15 such activities were included in Negative L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ist. See Section 66 D (j) as it existed prior to 1.6.15 and w.e.f. 1.6.15 these activities were included in Mega Exemption Notification No. 25/12-ST as amended vide Notification no.6/15-ST dated 1.3.15 (Serial No.47). In the scenario explained by you, exemption is available. No ST is applicable for the whole period mentioned . Conditional exemption is available i.e if price of ticket is les ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s than ₹ 500/- per person for admission to the amusement/entertainment park. In your case, entry ticket is ₹ 30/- only. Hence entitled to exemption. Therefore, no ST is payable by virtue of Negative List and exemption Notification mentioned above. - Reply By SHARAD ANADA - The Reply = Sir, Entry 47 of 25/2012 does not cover entry to amusement park. And wef 01.06.2015 it is also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removed from negative list. Does it mean entry to amusement park is taxable from 01.06.2015? Can we argue that it's state subject under entry 6 2 of state list Pl guide. I am reproducing entry 47 of 25/2012 for your ready reference. 47. Services by way of right to admission to,- (i) exhibition of cinematographic film, circus, dance, or theatrical performance including drama or ballet; (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) recognised sporting event; (iii) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event, where the consideration for admission is not more than ₹ 500 per person. - Reply By KASTURI SETHI - The Reply = Entertainment tax levied by Local Bodies was not subsumed.. - Manual rides - Query Started By: - SHARAD ANADA D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated:- 26-10-2020 Service Tax - Got 3 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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