2024 (10) TMI 1548 - SCH - Service Tax

Appeal Dismissed: Supreme Court Affirms Tribunal's Decision, Condones Filing Delay, Resolves Pending Applications.

The SC dismissed the appeal, affirming the Tribunal's decision. The delay in filing was condoned, and all pending applications were resolved. - 2025 (391) ... 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. 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.