w.e.f. 01.06.2015 , clause (j) of the negative list u/s 65D pertaining to "admission to entertainment events or access to amusement facilities" has been omitted. Therefore, service tax will be leviable on such services. However, simultaneous exemption has been provided in respect of admission to certain events/programmes by 8nserting a new entry in the mega exemption notification. Which provides that service tax will be leviable on certain events, concerts etc. if the amount charged is more than ₹500 for right to admission to such event.
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