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