TaxTMI 
TaxTMI 
2022 (4) TMI 933
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....r the period April, 2014 to March, 2015 with proposal to impose penalty under Section 70, 77 and 78. 3. The allegation in the show cause notice is that the appellant is engaged in the business of planning, scheduling and organising or arranging tours for the tourists visiting Corbett National Park, Ramnagar. The appellants have several canters (vehicles) and they also grant permits to vehicles to carry tourists into the jungle and enable tourists to have close glimpse of flora and fauna present in the jungle. It appeared to Revenue that the said activities fall under the category of "Tour Operator Service" as defined under Section 65(115) of the Finance Act, 1994 and thus, they are liable to pay service tax on same. The appellant also prov....
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....son, a permit to enter a National Park or Sanctuary for the purposes of (a) investigation or study of wildlife and purposes ancillary or incidental thereto (b) photography (c) scientific research (d) tourism etc. It is further pointed out that Section 28 (2) of the Act provides that, "a permit to enter or reside in such national park or sanctuary shall be issued subject to such conditions and on payment of such fees as may be prescribed". Thus, whatever fee the appellant is collecting is by way of statutory levy, are not towards any commercial activities. It was further urged that the opportunity is provided to the Tourists to visit Corbett Tiger Reserve is in accordance with the provisions of law. It was further urged that the accommodatio....
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....C Circular no.96/7/2007/ST dated 23.08.2007, whereby on the question of certain statutory functions/services provided by various Government functionaries and Departments of the Government, it was clarified that the activity assigned to and performed by sovereign / Public Authorities under the provisions of any law are statutory duties. The fee and or amount collected as per the provisions of the relevant statute for performing such functions is in the nature of a compulsory levy and are deposited into the Govt. account. The Asstt. Commissioner was pleased to drop the demand on the entry fee for Museum and National Park. However, he held that providing of service such as canter ride, hathi safari cannot be considered as statutory fee, nor th....
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....oviding accommodation service Rs. 12,23,332/-. Further, the amount of pre-deposit made during investigation of Rs. 13,06,625/- was ordered to be appropriated. Further, equal amount of penalty was also imposed under Section 78 of the Act ibid along with interest. 11. Being aggrieved, the appellant preferred appeal before the ld. Commissioner (Appeals), who vide impugned order-in-appeal, rejected the appeal concurring with order of the Asstt. Commissioner. 12. Ld. Commissioner (Appeals) observed that under exemption notification read with clarification by TRU, only exempts the entry fee and thus, other amounts collected are liable to service tax. The ld. Commissioner (Appeals) observed that 'Kumaon Mandal Vikas Nigam' and 'Garhwal Mandal Vi....