Renting of immovable property Service - excluded category - ...
Case Laws Service Tax
February 20, 2018
Renting of immovable property Service - excluded category - Admittedly, both these properties in the form of land were used for admitting public for general amusement - in the absence of any statutory definition. Boat/balloon ride on the lake, skating in the skating rink will fall under the overall ambit of entertainment - tax liability do not sustain - AT
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