2024 (10) TMI 1548 - SCH - Service Tax

Levy of service tax - bowling alley income - to be included in the Negative List under section 66D(j) of the Finance Act or not - scope of amusement facility - As decided by CESTAT 2024 (4) TMI 35 - CESTAT NEW DELHI the income received by the appellant from bowling alley would be covered under section 66D(j) of the Finance Act and, therefore, would not be leviable to service tax - HELD THAT - After having perused the impugned judgment, we find that in the facts of the case, the view taken by the Tribunal is correct. Hence, there is no reason to interfere in the Civil Appeal. Accordingly, the appeal is accordingly dismissed.

Summary

The Supreme Court dismissed the appeal after finding the Tribunal's view correct in the case. The delay was condoned, and pending applications were disposed of.