https://www.taxtmi.com/caselaws?id=750854 CESTAT New Delhi held that bowling alley income falls under the Negative List under section 66D(j) of the Finance Act and is not subject to service tax. The tribunal ruled that while the appellant's center provided multiple services including bowling, video games, restaurant facilities, and retail sales, the bowling alley area was clearly demarcated with separate charges. The definition of amusement facility covers recreational activities like bowling alleys, and the provision of other services elsewhere in the facility does not disqualify the bowling area from exemption. The Commissioner's order was set aside and appeal allowed. en-us Mon, 01 Apr 2024 00:00:00 +0530 Mon, 09 Jun 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750854 CESTAT New Delhi held that bowling alley income falls under the Negative List under section 66D(j) of the Finance Act and is not subject to service tax. The tribunal ruled that while the appellant's center provided multiple services including bowling, video games, restaurant facilities, and retail sales, the bowling alley area was clearly demarcated with separate charges. The definition of amusement facility covers recreational activities like bowling alleys, and the provision of other services elsewhere in the facility does not disqualify the bowling area from exemption. The Commissioner's order was set aside and appeal allowed. Case-Laws Service Tax Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750854