NOW THESE HAVE BEEN REMOVED FROM NEGATIVE LIST w.e.f 1.6.2015

Entry to entertainment events

Like cultural program,theater performances,is covered in Negative list and hence not taxable

It is not necessary that it should be performed in theater,

If performed in open,still covered in negative list and hence tax free

 

Amusement facility like

  • Game or ride in a mall
  • Entry to video parlors

is also exempt

 

However membership of club not covered and it is exempt.

 

 Effect of Amendment

 

Now Entry to entertainment events and amusement list have become removed from Negative List. Service tax can be imposed on them

Now these have been covered in Mega Exemption list

 

Note:-

As per Entry 47 of Mega Exemption list

Exemption is available to

  • exhibition of cinematographic film, circus, dance, or theatrical performance including drama or ballet;
  • recognized sporting event;
  • 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  Rs500 per person.

 

Hence Service tax is applicable on

Award, function, pageant, musical performance

+

Non recognized sporting event

If

Admission fees >Rs500

 

 

 What is a Recognized Sporting Event?

View Answer

 

What is covered in Entry 11

-a-

Entry 11 of the notification covers services by way of sponsorship of sporting events
organised-
(a) by a national sports federation, or its affiliated federations, where the participating
teams or individuals represent any district, state, zone or country;
(b) by Association of Indian Universities, Inter-University Sports Board, School Games
Federation of India, All India Sports Council for the Deaf, Paralympic Committee of
India or Special Olympics Bharat;
(c) by Central Civil Services Cultural and Sports Board;
(d) as part of national games, by Indian Olympic Association; or
(e) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme

-ea-

  1. Indirect Tax
  2. Amendments Indirect Tax for November 2016 Exams
Ask Download

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
Jail