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Service tax

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(Querist)
21 May 2015 As per F B 2015Amusement park and water park liable for service tax
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RAMESH KUMAR VERMA

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RAMESH KUMAR VERMA (Expert)
23 May 2015 sir,
Negative List compressed and consequent change in Exemptions
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Service Tax shall be levied on the service provided by way of access to amusement facility providing fun or recreation by means of rides, gaming devices or bowling alleys in amusement parks, amusement arcades, water parks and theme parks.

Department of Revenue already clarified on this subject for more info read notification vide File No.334/5/2015 TRU DTD 28.02.2015
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