PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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CESTAT held that the appellant's earmarked area displaying historical/vintage cars in its hotel qualifies as a "museum" for purposes of service tax exemption. The Tribunal rejected the Department's reliance on the ICOM definition and held that charging an entry fee for visitors to view vintage cars constitutes consideration for "admission to a museum" covered under Serial No. 45 of the relevant exemption notification. The fact that the cars were in working condition and occasionally hired for films did not alter the character of the display area as a museum. Service tax demand on entry fees was set aside and the appeal allowed.
CESTAT held that the appellant's earmarked area displaying historical/vintage cars in its hotel qualifies as a "museum" for purposes of service tax exemption. The Tribunal rejected the Department's reliance on the ICOM definition and held that charging an entry fee for visitors to view vintage cars constitutes consideration for "admission to a museum" covered under Serial No. 45 of the relevant exemption notification. The fact that the cars were in working condition and occasionally hired for films did not alter the character of the display area as a museum. Service tax demand on entry fees was set aside and the appeal allowed.
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