Negative List of Service Tax PDF Summary
Hello Guys, if you are searching for Negative List of Service Tax PDF 2021 but you didn’t find it anywhere so don’t worry you are on the right page. Here we have uploaded the Negative List of Service Tax 2020-21 PDF to help you. In this article, you can check the list of negative tax services under service tax implies.
Negative List of Service Tax PDF
The Negative List entry that covers? admission to entertainment event or access to amusement facility? is being omitted [section 66D (j)]. Consequently, the definitions of? amusement facility? [section 65 B (9)] and ?entertainment event? [section 65B(24)] are also being omitted.
Service Tax shall be levied on the service provided by way of access to amusement facilities providing fun or recreation by means of rides, gaming devices or bowling alleys in amusement parks, amusement arcades, water parks, and theme parks.
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