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TMI Blog2018 (2) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... e skating rink will fall under the overall ambit of entertainment - tax liability do not sustain. Rental income from commercial shops - Held that: - based on the facts submitted by the appellant and also considering the status of the appellant as a local Government Authority, we hold that no malafide can be attributed to them for non-payment of tax in time - while the appellant is liable to pay service tax on letting out the commercial properties like shops etc., the same shall be restricted to normal period of demand with no penalties. Appeal allowed in part. - Service Tax Appeal No. 50844 of 2014 - Final Order No. 50629/2018 - Dated:- 9-2-2018 - Hon ble Shri S.K. Mohanty, Member (Judicial) And Hon ble Shri B. Ravichandran, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nk is used by the public on payment of certain fees; (b) these two facilities are not covered for tax liability under renting of immovable property service as these are excluded from tax liability specifically. In other words land used for, among other things, entertainment is excluded from tax liability. The lake as well as skating rink are used basically for entertainment of public though on payment of certain fees ; (c) elaborating the scope of the term entertainment reference was made to the decisions of Hon ble Supreme Court in Y.V. Srinivasamurthy and ors. vs. The State of Mysore and Anr. AIR 1959 SC 894, Geeta Enterprises and Ors. vs. State of U.P. and Ors. AIR 1983 SC 1098 and the main contention is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e used for admitting public for general amusement. The case laws relied upon by the appellant brings out the examination of scope of the term entertainment by the Apex court. We are in the agreement with the submission of the appellant; the term should be given a wider meaning in the absence of any statutory definition. Boat/balloon ride on the lake, skating in the skating rink will fall under the overall ambit of entertainment. As such, we hold the tax liability of these considerations cannot be sustained. 5. Regarding the rental income from commercial shops, we hold that appellant is liable to service tax. However, based on the facts submitted by the appellant and also considering the status of the appellant as a local Government Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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