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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
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
Admission fees >Rs500
What is a Recognized Sporting Event?View Answer
It means any sporting event-
(i) organised by a recognized sports body where the participating team or individual
represent any district, state, zone or country;
(ii) covered under entry 11.
What is covered in Entry 11
Entry 11 of the notification covers services by way of sponsorship of sporting events
(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