2020 (9) TMI 833

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....Shri Ajay Vohra, Sr. Advocate with Shri Vishal Kumar, Advocate for the appellant. Shri Vivek Pandey, Authorised Representative for the respondent ORDER ANIL CHOUDAHRY: The Appellant is a Museum Trust, settled in 1972, as a public charitable trust with the object of setting up a world class museum for the benefit of public, at large. The appellant charges entry fees/admission charges, c....

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....the service tax amount of Rs. 20,55,657/- alongwith interest of Rs. 2,80,770/- vide challan dated 25.03.2014 and 26.03.2014, on such charges received up to February 2014. But appellant disputed as exempt, and did not deposit service tax on museum fee/admission charges and camera ticket. Accordingly, the SCN proposed to demand service tax on the gross amount received in respect of all the aforement....

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.....2015 under amending Notification No. 6/2015-ST dated 01.03.2015, by which Entry 45, among others, was added to the Mega Exemption Notification No. 25/2012-ST. 4. Being aggrieved, the appellant is before this Tribunal. 5. The Learned Sr. Counsel, Mr. Ajay Bohra urges that during pendency of the appeal, on the representations made by various museums etc. to the Government of India, the Govern....

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.... hereby directs that the service tax payable on the services by way of admission to a museum under section 66B of the Finance Act, 1994 but for the said practice, during the said period, shall not be required to be paid". 6. Learned Sr. Counsel further, mentioned that the exemption with regard to entry fee etc. was available also prior to 01.07.2012. Further, exemption was granted for the negat....