Commissioner of Customs and Central Excise V. Colfax Lab (I) 

(P) Ltd. [2013] (Bombay) 

Section 73 of Finance Act 

Department is deemed to be aware of requirements under other laws applicable to assessee. Non declaration by assessee of its activities involving compliances with other laws doesn’t amount to suppression of facts so as to warrant invocation of extended period of limitation.

Section 66D(j) : Negative List to of Services – Admission to Entertainment Events: Tata

Sky Ltd. V. State of M.P. [2013] S.C,

Section 66D(j) covers an activity in negative list entry if an entertainment takes place in a specified place or location and persons are admitted to such place on payment of charge. DTH Operation, which is not a place-related entertainment, cannot be covered in Negative List.

Section 66D(j) : Admission to Entertainment events or access to amusement facilities