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    <title>2022 (11) TMI 1277 - CESTAT NEW DELHI</title>
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    <description>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) &amp;amp; 78 were set aside. The Tribunal allowed the miscellaneous application by modifying the final order accordingly.</description>
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    <pubDate>Thu, 24 Nov 2022 00:00:00 +0530</pubDate>
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      <title>2022 (11) TMI 1277 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=430853</link>
      <description>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) &amp;amp; 78 were set aside. The Tribunal allowed the miscellaneous application by modifying the final order accordingly.</description>
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      <pubDate>Thu, 24 Nov 2022 00:00:00 +0530</pubDate>
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