Allowing public to use slot gaming machines is an 'entertainment'/ 'a

ST : ECJ : Allowing public to use slot gaming machines is an 'entertainment'/ 'amusement' service under section 66D(j) and is not liable to service tax and, further, place of provision of such services is place where such services are actually provided


[2012] 23 taxmann.com 429 (ECJ)
EUROPEAN COURT OF JUSTICE
RAL (Channel Islands) Ltd.
v.
Commissioners of Customs & Excise*