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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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