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TMI Blog2020 (9) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 - HELD THAT:- In view of the Notification No. 9/2017-ST, extending the benefit of exemption on services by way of admission fee to museum etc., with effect from 01.07.2012, the demand vide the impugned order against the appellant, does not survive. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 52747 of 2016 - FINAL ORDER NO. 50649/2020 - Dated:- 27-2-2020 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 22,24,09,975/- from the visitors, in respect of the following charges/fee collected from the visitors to the Museum/Fort:- (i) Museum entry fees/ admission contribution; (ii) Camera ticket; (iii) Audio tour; (iv) Guide fees; (v) Elevator Fees; (vi) Parking 2. It is admitted fact that at the enquiry stage, the appellant did not dispute the liability of service tax on gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the proposed appropriation of tax and interest, which was already paid. Further, penalty was imposed under Section 78 and Section 77 (2) of the Finance Act. The proposed penalty under Section 76 was dropped. The ld. Commissioner observed in his findings that entry fee to museum etc. do not fall in Negative List, under the Mega Exemption Notification No. 25/2012-ST w.e.f. 01.07.2012. Exemption fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to as the said period), according to a practice that was generally prevalent, there was non levy of service tax, on the services by way of admission to a museum and this service was liable to service tax, in the said period, which was not being paid according to the said practice. Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act, 1944 (1 of 1944) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, granting exemption. 7. Learned Authorized Representative for Revenue has relied upon the impugned order. 8. Considering the rival submissions, we hold that in view of the Notification No. 9/2017-ST, extending the benefit of exemption on services by way of admission fee to museum etc., with effect from 01.07.2012, the demand vide the impugned order against the appellant, does not surviv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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