Tribunal ruling on service tax: Fees clarified, exemptions granted. Penalties set aside.

The Tribunal clarified that service tax was payable for guide fees, audio tour charges, elevator fee, and parking charges, while confirming that no service tax applied to camera ticket charges as they were considered an additional admission fee. The entry fees for the museum area were exempt. As the appellant had already paid service tax for the associated charges, no further demand was made, and penalties under Section 77(2) & 78 were set aside. The Tribunal allowed the miscellaneous application by modifying the final order accordingly.

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Issues: Rectification of mistake in application regarding service tax liabilities on museum entry fee and associated charges.

The judgment pertains to a rectification of mistake application filed by the revenue regarding the Final Order passed in a Service Tax Appeal. The revenue objected that the appellant contested the service tax on the museum entry fee but did not contest the tax on associated services like guide fee, audio tour charges, elevator fee, and parking fee. The Tribunal mistakenly set aside the demand for these charges. The revenue argued that while the service of admission to the museum was exempt from service tax retrospectively, other charges like camera ticket charges and entry fee to a restaurant were not exempt. The revenue requested a rectification order to clarify the final order.

The appellant's counsel opposed the application, stating that the Tribunal correctly allowed the appeal by setting aside the demand for guide fee, audio tour charges, elevator fee, and parking fee as they were in the nature of admission fee. The appellant had already paid the service tax on these charges before the issue was disputed. The counsel clarified that camera ticket charges were exempt as they were an additional admission fee to the museum. Regarding the entry fee to the Garden Restaurant, it was explained that it was for a museum area, not the restaurant itself.

After considering the arguments, the Tribunal modified the final order, clarifying that service tax was payable for guide fees, audio tour charges, elevator fee, and parking charges. They confirmed that no service tax was payable on camera ticket charges as they were considered an additional admission fee. The entry fees for the museum area were also exempt. Since the appellant had already paid the service tax for the associated charges, no further demand was made. Penalties under Section 77(2) & 78 were set aside. The miscellaneous application was allowed by modifying the final order accordingly.

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