Service tax on entrance fees rs. 10 (ticket)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

11 August 2015 If one exhibition organizer collect entrance fees by way of sale of Rs 10 per ticket service tax is applicable or not?

Arun Kumar Singh

Arun Kumar Singh (Expert)
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12 August 2015 Yes, service tax will be applicable.

Querist : Anonymous

Querist : Anonymous (Querist)

Querist : Anonymous

Querist : Anonymous (Querist)

30 July 2018 IF FLAT IN co-oerative housing SOCIETIES 144 BUT MEMBER OF SOCIETIES 121 HOW MANY FESS TO BE CHARGE? (121 MEMBERS MEANS ONE FLAT HOLDER HAD 21 FLATS + ONE FLAT HOLDERS 4 FLATS AND OTHER 119 FLAT HOLDERS

Read more at: https://www.caclubindia.com/experts/service-tax-on-entrance-fees-rs-10-ticket--2152564.asp

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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24 July 2025 Here’s a quick explanation for both your queries:

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### 1. **Service Tax on Entrance Fees (Ticket Rs. 10) for Exhibition**

* **Service tax is applicable** on entrance fees collected for exhibitions.
* The amount collected as **entrance fee or ticket price is considered consideration for admission to an event**, which attracts service tax under the category **‘Admission to Exhibition, Fairs, or Amusement Parks’**.
* So, even if the ticket is just Rs. 10, **service tax applies on the full ticket amount**.

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### 2. **Regarding Flats in Cooperative Housing Societies**

* If there are **144 flats** but **only 121 members** in the society, it means some members hold **multiple flats** (like one with 21 flats, another with 4 flats, and others).

* **How many fees to charge?**

* Typically, **fees (maintenance/service charges) are charged per flat, not per member.**
* So, fees should be collected **for all 144 flats**, regardless of how many flats a single member owns.

* **Why?** Because maintenance cost is usually based on the number of flats (units), not number of members.

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If you want, I can help draft a detailed note or calculate fees accordingly.

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