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TMI Blog2019 (1) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... on of recognised sporting event . Other clauses of notification only defines recognised sporting event and Sl No 47 also exempts sporting event other than recognised sporting event. Both the lower authorities have missed this point in the notification which has been claimed by the appellant right from the beginning. It is nobody s case that the activity undertaken in the premises is a sporting activity as has been recorded by the lower authorities - both the lower authorities have mis-construed Entry No. 47 to deny the appellant exemption from service tax liability on the amounts charges by him which are less than ₹ 500/- as required under Notification. Appeal allowed - decided in favor of appellant. - ST/30617/2018-SM - A/30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority after following the due process of law did not agree with the contentions raised by the appellant and confirmed the demands with interest and also imposed equivalent penalty under Section 78 and further penalty of ₹ 10,000/- under Section 77 of the Finance Act 1944. Aggrieved by such an order, an appeal was preferred before the 1st Appellate Authority who also after following due process of law upheld the order-in-original but reduced tax liability considering the plea of cum tax benefit. 3. Learned counsel appearing for the appellant submits that the income which is sought to be taxed is from sporting events conducted in the premises which is built in the city of Hyderabad in about 2 acres and the sporting events ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Tribunal in the case of Lanco Infratech Ltd Vs CC, CE ST [2015 (38) STR 709 (Tri-LB)] for the proposition that double taxation is impermissible; He also relies on the judgement of the Tribunal in the case of Grand Ashok Vs Commissioner of Service Tax Bangalore [2009 (15) STR 344 (Tri-Bang)] for the proposition that service tax is leviable only on the service component and service tax is not demandable simultaneously when the goods are involved and sales tax is paid. 4. Learned A.R. on the other hand after taking the Bench through the entire order submits that appellants are engaged in providing amusement facility under fun factory, the gaming and entertainment zone and have not take registration for the activity and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is the case of the appellant that it is not so and they are eligible for the benefit of exemption Notification No. 25/2012. 6. I find that to come to a conclusion, the entry at Sl No 47 in Notification No. 25/2012-ST needs to be reproduced. 47. Services by way of right to admission to,- (i) exhibition of cinematographic film, circus, dance, or theatrical performance including drama or ballet; (ii) recognised sporting event; (iii) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event, where the consideration for admission is not more than ₹ 500 per person. . 7. It can be seen from the above reproduced entry that the entry fee levied to the above referre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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