2022 (11) TMI 1277

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....L) AND MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Vishal Kumar, Advocate for the Appellant Shri Ravi Kapoor, Authorised Representative for the Respondent ORDER This rectification of mistake of application has been filed by revenue for rectification of the Final Order No. A/50649/2020-CU-DB dated 27/02/2020 passed in Service Tax Appeal No. 52747/2016. 2. The objection of revenue is ....

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....d like camera ticket charges are not exempt, also urges that entry fee to 'Chokel Deo Garden Restaurant' is not exempt, as the same is not museum and hence, service tax demand with respect to the same Rs. 16,178/- may be confirmed. The Tribunal have erred by setting aside the whole demand confirmed against the assessee, whereas nothing have been discussed in the final order regarding service tax l....

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....d to be exempt. So far the contention of revenue as regards Chokel Deo Garden Restaurant is concerned, it is clarified that the entry fees collected is for Chokel Deo Bagh, which is a museum, and no entry fee is charged for entry to the Garden Restaurant. 5. Having considered the rival contentions, we modify the Final order and clarify that service tax is payable for the period under dispute wi....