Vat on amusement parks

Hello, This is a question regarding VAT. I recently went to the famous gaming park 'Smaaash' in Noida. I was surprised to find VAT added to the bill @ 14.50%. I understand that VAT is applicable on sale of goods (and services) and is borne ultimately by the consumer. In this case, no product is being sold , it is only provision of service. Further, in a restaurant, we pay VAT for the value added on food which we eventually consume. However in the case of an amusement park, we neither consume nor buy any commodity. Similarly, in the case of a works contract, when it can be ascertained, service tax and VAT is charged separately as their purpose is different. So, why in this present case, is VAT + Service Tax + Entertainment Tax charged on the total amount? Also, I looked for the rates on UP website and I couldn't come across the 14.50% tax rate for any product liable to VAT. An explanation would be much appreciated!