No service Tax on Bowling Alley Income of Smaaash: CESTAT Delhi

Smaaash Leisure Limited Vs Commissioner of Central Goods & Service Tax (CESTAT Delhi) The case of Smaaash Leisure Limited vs. Commissioner of Central Goods & Service Tax (CESTAT Delhi) delves into the applicability of service tax on income generated from bowling alleys. The order, dated 31.01.2019, by the Commissioner, was challenged by Smaaash Leisure Limited, asserting that their income from bowling alleys should be exempt from service tax. The appeal argued that the charges for access to the bowling facility fell under the Negative List of services. The dispute revolved around wheth...