2018 (2) TMI 1247

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.... Shri Bharat Bhushan, Advocate - for the appellant Shri Sanjay Jain, Authorized Representative (DR) - for the respondent ORDER Per. B. Ravichandran The appeal is against order dated 31/10/2013 of Commissioner of Central Excise, Jaipur. The appellant is Nagar Palika Mandal, Mount Abu, Sirohi District. The dispute in the present case relates to liability of the appellant under the categ....

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....ts in their control. Nakki Lake belonging to the Mandal was contractually let out to some persons to undertake activities like boat ride, balloon ride etc. for the public. Similarly, the appellant has skating rink which is also let out to another person to manage. The skating rink is used by the public on payment of certain fees; (b) these two facilities are not covered for tax liability ....

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....on. Since, the term 'entertainment' has not been defined, the general common understanding should be applied ; (d) regarding tax liability of the shops let out, the learned Counsel while admitting the said tax liability submitted that extended period cannot be invoked as when the tax entry was introduced in 2007, they have intimated the Department through their letter dated 09/08/2008. Th....

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.... two will fall under the excluded category of land used for "entertainment". Admittedly, both these properties in the form of land were used for admitting public for general amusement. The case laws relied upon by the appellant brings out the examination of scope of the term "entertainment" by the Apex court. We are in the agreement with the submission of the appellant; the term should be given a ....