2024 (10) TMI 1548

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..... nder 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, .....

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