Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
