TaxTMI 
TaxTMI 
2025 (12) TMI 710
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....a in the premises of the hotel where Vintage cars having Model No. Opel Kadett Kab, Ford A, Mercedes 190DB, Vauxhall - 12, Herald Convertible in running condition are exhibited. Such exhibition of Vintage cars was open to visitors on payment of entry fees to that premises. These cars have also been let-out for shooting of movies on charge basis. The assessee was paying service tax on the amount collected on account of Vintage Classic car collection for the period upto 30.03.2015. However, they stopped paying service tax on such entry fee after 01.04.2015 in light of Notification No. 06/2015-ST dated 01.03.2015 which inserted Sr. No. 45 in exemption Notification No. 25/2012 dated 20.06.2012. 2. Department denied the benefit of said Sr. No....
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....missioner of Central Goods, Service Tax & Central Excise, Udaipur-2024 (8) TMI 1331 - CESTAT New Delhi. 6. Since the issue is no more res-integra the order under challenge is prayed to be set aside and the appeal is prayed to be allowed. 7. While rebutting, learned authorized representative has reiterated the findings arrived at in the impugned order-in-appeal as well as the order-in-original dated 25.08.2020. However, it is acknowledged that the issue involved in this case is no more res-integra, as the same is already decided in appellant's own case by this Tribunal vide Final Order mentioned by appellant. 8. Having heard both the parties and perusing the records, following are observed to be the admitted facts : (i) the....
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....ictionary meaning of 'Museum' is to be looked into. Various Dictionaries define 'museum' as follows:- * Chamber's Dictionary - An institution or repository for collection, exhibition and study of objects of artistic, historic and educational interest. * Oxford Dictionary - A building in which objects of historical, scientific or cultural interest are stored and exhibited * Random House Compact Unabridged Dictionary - Building or place where works of art. scientific specimens or other objects of permanent value are kept and displayed * Encyclopedia Britannica - An archive for objects that must be protected from destruction or loss because they are precious, rare, significant or indispensable for resear....
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....e appellants were displaying historical/vintage cars in a specific earmarked area in their hotel. They were charging entry fee from the visitors to enter into that specific area to glance the vintage cars parked therein. This admitted fact is sufficient for us to hold that the area for which the entry fee was charged by the appellant can definitely be called as 'museum'. Hence, the amount collected as entry fee is towards 'admission to museum' as is covered under Sr. No. 45 of the exemption notification number. 11. We also observe that the said notification imposes no condition for availing the said exemption. For this reason also, the findings in the orders under challenge are held to be mere presumptive in nature. 12. The plea of th....