Levy of service tax on amusement parks is constitutionally vaild
Removal of “Access to Amusement Facilities and Admission to Entertainment Events” from negative list and levy of service tax by Finance Act, 2015 is constitutionally valid, as service tax is levied only on service aspect of amusement/entertainment and does not trench upon Entry 62 of State List of Constitution
 68 taxmann.com 286 (Kerala)
HIGH COURT OF KERALA
Kanjirappilly Amusement Park & Hotels (P.) Ltd.
Union of India*