2019 (12) TMI 1065

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....held. Being aggrieved by the impugned order, the appellant is before me in this appeal. 2. The brief fact of the case is that M/s Maharana Pratap Haldighat Musuem, Balicha Haldighati, Khamnaur, Rajsamand is a private museum for which entry fee were being levied from the persons who visited the museum. In addition the appellant was also providing 'renting of immovable property' by rented out the portion of museum to different persons. The Department initiated proceedings and the appellant paid the applicable service tax along with interest and penalty under the provisions of Section 75 and 78 of the Act. In the meantime, the appellant approached to the Government of India for the exemption from levy of imposition of the service tax which wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n 11C of Central Excise Act as made applicable to service tax matter under Section 83 of the Finance Act. The appellant would be falling within the threshold limit of exemption vide Notification No. 33/2012 dated 20 June, 2012. The authorities below have to consider the limitation for grant of refund with effect from the time prescribed under Section 11AC of the Act which is within six months from the date of the issue of the notification. It is his contention also that unless and until the notification would have come into effect they would have been eligible for the grant of abatement under the exemption notification dated 28.2.2017. Therefore, in the peculiar circumstances, the time limit is to be reckoned under the provisions of Section....