Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Person maintaining an amusement park, are obliged to pay ...

Case Laws     Service Tax

April 25, 2016

Person maintaining an amusement park, are obliged to pay entertainment tax to the State, whether or not there are entrants to the park - Levy is only when the service is availed of, provided by the Union Parliament for a tax on admission to the parks - HC

View Source

 


 

You may also like:

  1. Classification of manufactured goods - rate of GST - amusement park ride karts commonly known as Go-karts - the 'amusement park ride karts' supplied by the applicant...

  2. Doctrine of promissory estoppel - Grant of Concession upto 33% when Entertainment Tax paid in lump sum - The representation was only that the State Government had...

  3. Classification of service - rate of GST - Amusement services in Amusement Park - giving access right to visitor for individual joy rides in their amusement park -...

  4. Refund of duty deposited - Levy of Entertainment Duty / Tax - Constitutional validity - Activity of amusement park and the water sports activity - The petitioners are...

  5. The appellant provided two services - servicing of motor vehicles and running an amusement park. The amusement park service was exempt from service tax until 1.6.2015....

  6. Rate of GST - services by way of amusement facility - dictionaries say that a park is a large part of land used for a particular purpose - the services/activities...

  7. Imposition/levy of entertainment tax by the petitioners - admission fee in the form of ticket to allow people to visit trade fairs / Pragati Maidan - There are regulated...

  8. Levy of Entertainment tax - online booking charges - The petitioners have pointed out that the internet and online facility of booking could not have been envisaged in...

  9. Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

  10. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

  11. Levy of Entertainment tax - Valuation - consideration towards the services excluding the service tax component or on both - No proof is available on records to show that...

  12. Person liable to pay service tax under GTA -It is not possible to hold that the appellants are paying the freight through their agents and are therefore liable to pay...

  13. Refusal to honour the liability of paying the service tax (on the part of LIC) - Renting of immovable property to LIC - It is to be borne in mind that the LIC being an...

  14. Levy of service tax - works contract - demand based on TDS form 26AS - The liability to pay a service tax is not upon a presumption nor can it be based upon a state of...

  15. Dishonor of cheque - Proceedings against the Joint Account Holder who is not the signatory of the cheque - Section 138 of the NI Act does not speak about the joint...

 

Quick Updates:Latest Updates