Urgent
This query is : Resolved
02 July 2015
what is service tax applicability on entry fees on parks, playgrounds, swimmimng pool?
02 July 2015
Hi! This has been introduced in the Finance Bill, 2015:
Exemption to service by way of right to admission to,-
(i) exhibition of cinematographic film, circus, dance, or theatrical performances including drama
or ballet.
(ii) recognized sporting events.
(Iii) concerts, pageants, award functions, musical performances or sporting events not covered by
S. No. ii,
where the consideration for such admission is up to Rs. 500 per person.
Rgds,
Ramesh
Exemption to service by way of right to admission to,-
(i) exhibition of cinematographic film, circus, dance, or theatrical performances including drama
or ballet.
(ii) recognized sporting events.
(Iii) concerts, pageants, award functions, musical performances or sporting events not covered by
S. No. ii,
where the consideration for such admission is up to Rs. 500 per person.
Rgds,
Ramesh
02 July 2015
Hi Aprajita,
It will be applicable from 1 June 2015
Following changes in Mega Exemption Notification No. No. 25/2012-ST dated June 20, 2012 made vide Notification No. 6/2015-ST dated March 1, 2015 effective from June 1, 2015
New Exemption:
Entry 47: Services by way of right to admission to:
a. exhibition of cinematographic film, circus, dance, or theatrical performances including drama or ballet;
b. recognized sporting events;
c. award functions, concerts, pageants, musical performances or any sporting events other than recognized sporting event,
where the consideration for such admission is up to Rs. 500 per person
Rgds,
Ramesh
It will be applicable from 1 June 2015
Following changes in Mega Exemption Notification No. No. 25/2012-ST dated June 20, 2012 made vide Notification No. 6/2015-ST dated March 1, 2015 effective from June 1, 2015
New Exemption:
Entry 47: Services by way of right to admission to:
a. exhibition of cinematographic film, circus, dance, or theatrical performances including drama or ballet;
b. recognized sporting events;
c. award functions, concerts, pageants, musical performances or any sporting events other than recognized sporting event,
where the consideration for such admission is up to Rs. 500 per person
Rgds,
Ramesh
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Oct 2025 Invoices
- Under marginal scheme
- Import of Software Service.
- Clarification Requested: Gift → NRO → NRE → Overseas Transfer - USA/CANDA (FEMA & Tax Compliance)
- GST on Renting godown to KFCSC for Storage of Raagi
- How to Handle Active E-Invoices in GST Portal Deleted from Tally?
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Goods sold but invoice not issued
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
