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Applicability of service tax on entry fee

Ritesh (Financial Controller) (51 Points)

02 November 2009

We have a dicotech wherein we provide coupon on entry of patrons. Please let us know whether service tax shall be required to be paid in case of entry fee in a discotech. If the answer is yes also let me know the category under which it shall be payable.

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2 Replies

Ritesh (Financial Controller) (51 Points)
Replied 09 November 2009

Originally posted by :Ritesh
"	We have a discotech wherein we provide coupon on entry of patrons. Please let us know whether service tax shall be required to be paid in case of entry fee in a discotech. If the answer is yes also let me know the category under which it shall be payable.	"

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Sunil (Trader) (2611 Points)
Replied 09 November 2009

I think you are selling a ticket to enter the Disco. If there is service tax on Movie Tickets or Dramas you will pay under those categories. However, like movie tickets, dramas, amusement parks etc., you are charging a ticket for entertainment. Some states do have entertainment tax. That is a state subject and not Central Government subject. You definitely have to pay entertainment tax if applicable in your state.

Some states levy entertainment tax on all forms of play,amusement and entertainment. Eg. on Pool tables they levy a monthly tax per table. You will have to check with your state govt. authorities for this.