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TMI Blog2020 (11) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of this Tribunal dated 01.01.2019 [ 2019 (1) TMI 71 - CESTAT HYDERABAD ] wherein the Tribunal held that receipts under this head are in the nature of receipt towards entertainment provided and the same is taxable under the State Entertainment Tax Act and hence not exigible to service tax. Parking receipts - HELD THAT:- The appellant had paid the admitted tax of ₹ 22,17,764/- against the demand of ₹ 12,62,642/-. Hence, we hold that the service tax demanded vide the impugned order is not disputed, is taxable and paid. Further, admitted tax is more than the assessed tax. CENVAT Credit - Rule 6(3) of CCR - HELD THAT:- Appellant have maintained separate account of input services and there is no utilisation of common input services towards providing of exempt services - Further it is found that although the appellant had prayed for verification of their records to verify the correctness of their claim, but no such opportunity was provided and by adopting a pedantic approach the demand was confirmed - Hence, this demand is set aside and the matter remanded without expressing any opinion on merits leaving the issue open to the adjudicating authority after following the prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned O.R. No. 198/2015 Adjn.(ST) Comm (Hyd.II Comm.) April 2012 to March 2013 4,23,16,193/- 3 O.R. No.54/2015-Adjn (ST) (Commr.) dated 20.04.2015 of ST Commissionerate assigned O.R. No. 199/2015 Adjn.(ST) Comm (Hyd.II Comm.) April 2013 to March 2014 3,39,53,434/- Present show cause notice is dated 22.04.2016. 4. The source of income of the appellant are from:- i) Screening of films known as share from box office; ii) Sale of food and beverage (pure sales transaction); iii) Share of Revenue from Food Court and other outlets; iv) Rent; v) Fun factory (entertainment activities run by self); vi) Parking fee (w.e.f. 01.04.2013); vii) Sale of time and space for advertisement; 5. The demand raised vide impugned order is as follows:- S. No. Name of the activity Value as per the impugned order Service tax demanded at 12.36% (Rs.) Service tax paid Rs. Remarks 1 2 3 4 5 6 1 Share of revenue from joint commercial activities 3,01,93,795 37,31,953 Nil Held not liable to service tax vide CESTAT s Final order No. A/30394/2019 dt. 18.03.2019 and order of Principal Bench of CESTAT at Delhi in the case of Ambience Hospitality Pvt. ltd. vs. Commissioner of C. Ex. Delhi-IV - 2019 (21) GSTL 400 (Tri. De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services used for exempted service and taxable service. No cenvat credit was availed in respect of service tax paid on input services used in the exempted output service. The demand have been raised in the impugned order by making bald allegation that the appellant have not provided any documentary evidence to testify the same. Further, alleging that appellant did not choose to reverse the cenvat credit proportionate to provision of exempt services in terms of Rule 6(3) of Cenvat Credit Rules. 8. Learned Counsel further points out that this issue also stands settled in favour of the appellant vide preceding Final Order dated 18.03.2019 wherein this Tribunal has observed that the appellant have pleaded before the court below, that they have maintained separate records for receipt and utilisation of input service and have not availed cenvat credit of input service tax on common input service. Further, observed that the adjudicating authority have not considered this plea in a holistic manner and in a pedantic approach held that demand is liable to be confirmed. Further, observed by Tribunal the adjudicating authority should be given an opportunity to reconsider the entire evidence on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a distributor etc. and the exhibitor or theatre owner etc. in exhibiting the film produced by the producer, the original copyright holder, the arrangements and their respective service tax classification is tabulated as under: Type of arrangement Movie exhibited on whose account Service Tax Implication Principal-to Principal Basis Movie being exhibited by theatre owner or exhibitor on his account i.e. The copyrights are temporarily transferred. Service tax under copyright service to be provided by distributor or sub-distributor or area distributor or producer etc. as the case may be Movie being exhibited on behalf of Distributor or Sub-Distributor or Area Distributor or Producer etc. i.e. no copyrights are temporarily transferred. Service tax under Business Support Service/ Renting of Immovable Property Service, as the case may be, to be provided by Theatre Owner or Exhibitor. Arrangement under unincorporated partnership/ joint/ collaboration basis. Service provided by each of the person i.e. the new entity / Theatre Owner or Exhibitor/ Distributor or Sub-Distributor or Area Distributor or Producer etc., as the case may be, is liable to Service Tax under applicable service head. 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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