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Entertainment Events or Access to Amusement Facilities
Entertainment Events or Access to Amusement Facilities

Negative List Page

INTRODUCED: With Effect From 1st July 2012
 
Contents
Definition
Scope
Exemption
Clarification
Relevant Service Tax Notification
Relevant Service Tax Circulars
 
 
DEFINITION:

Section 65B (24) states that "entertainment event" means an event or a performance which is intended to provide recreation, pastime, fun or enjoyment, by way of exhibition of cinematographic film, circus, concerts, sporting event, pageants, award functions, dance, musical or theatrical performances including drama, ballets or any such event or programme. 

Section 65B (9) defines "amusement facility" as a facility where fun or recreation is provided by means of rides, gaming devices or bowling alleys in amusement parks, amusement arcades, water parks, theme parks or such other places but does not include a place within such facility where other services are provided;

Negative List Entry;

According to Section 66D (j) admission to entertainment events or access to amusement facilities are non-taxable negative list services.

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SCOPE
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Admission to entertainment event or access to amusement facilities are non taxable services.

What is admission to entertainment event?

Normally access to such event is provided to an holder of a ticket or pass, hence the amount received by Organizers of such event by selling of ticket or pass will not be liable to tax.

E.g. Tickets sold by IPL Franchisee for admission to a Cricket match.

Taxable Events

Auxiliary Services shall be taxable.

E.g. Amusement facilities will have other facilities like Restaurant and canteen, such services will not be covered under the negative list entry and hence will attract service tax.

EXEMPTION
 

Notification No 25/2012 dated 20.06.2012 exempts the following activities from service tax,

1. Services by way of training or coaching in recreational activities relating to arts, culture or sports.

2. Services by a performing artist in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre, excluding services provided by such artist as a brand ambassador.

 
CLARIFICATION
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If a cultural programme, drama or a ballet is held in an open garden and not in a theatre would it qualify as an entertainment event?

Yes. The words used in the definition are ‘theatrical performances’ and not ‘performances in theatres’. A cultural programme, drama or a ballet preformed in the open does not cease to be a theatrical performance provided it is performed in the manner it is performed in a theatre, i.e. before an audience.

Would a standalone ride set up in a mall qualify as an amusement facility?

Yes. A standalone amusement ride in a mall is also a facility in which fun or recreation is provided by means of a ride. Access to such amusement ride on payment of charges would be covered in the negative list.

Would entry to video parlors exhibiting movies played on a DVD player and displayed through a TV screen be covered in the entry?

Yes. Such exhibition is an exhibition of cinematographic film.

Would membership of a club qualify as access to an amusement facility?

No. A club does not fall in the definition of an amusement facility.

Would auxiliary services provided by a person, like an event manager, for organizing an entertainment event or by an entertainer for providing the entertainment to an entertainment event organizer be covered in this entry?

No. Such services are in the nature of services used for providing the service specified in this negative list entry and would not be covered in the ambit of such specified service by operation of the rule of interpretation contained in clause (1) of section 66F of the Act.

Whether renting of land or building for entertainment is chargeable to service tax?

Yes. There is no specific exemption given.

 
RELEVANT SERVICE TAX NOTIFICATIONS:
 

     Notification No 25/2012 dated 20.06.2012 - Exemption Notification

 
RELEVANT SERVICE TAX CIRCULARS/INSTRUCTIONS/TRADE NOTICES:
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 Taxation of Services - An Education Guide dated 20.06.2012

 

 

 

 

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