23 March 2012
There is a resort come amusement park. It charges a entry ticket fees and guests can enjoy facilities provided at resort like Breakfast, Lunch, Dinner, Games, dance shows etc. NO loding and liqour is provided. Whether this will be liable to service tax under Event Management Service or any other category. According to me it will not be as it is event as such and resort doesn't customize the facilities according to requirement of guests. Also schools organises picnics at resort. Same facilities are provided to students also. Only difference is instead of giving individual tickets, it bills in the name of school at discounted price. Please guide me about the taxability of these issues under service tax. If any authority or case law can be qouted, it will be very much helpful. Thanks in advance for your controbution on the issue
13 July 2013
Now These are Taxable services. resort services are taxable, but amusement services are in negative list. but yet department has to make clear if amusement services are provided along with other services then its exempt or not...