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TMI Blog2022 (11) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... charges. We further clarify that no service tax is payable on camera ticket charges as the same is in the nature of additional admission fee to the museum. In view of the clarification that no entry fee has been charged for Chokel Deo Garden Restaurant, we clarify that the entry fees with respect to Chokel Deo Bagh is also exempt. As the appellant have already paid the service tax with regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for rectification of the Final Order No. A/50649/2020-CU-DB dated 27/02/2020 passed in Service Tax Appeal No. 52747/2016. 2. The objection of revenue is that the appellant had contested the liabilities of service tax on the museum entry fee on which tax involved was Rs. 1,94,64,912/- for the period 01/07/2012 to 31/03/2014. However, they had not contested the service tax demand on other ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al have erred by setting aside the whole demand confirmed against the assessee, whereas nothing have been discussed in the final order regarding service tax liability on camera ticket charges and entry to Chokel Deo Garden Restaurant. Accordingly, Revenue prays for passing of rectification order rectifying and clarifying the final order. 4. Opposing the miscellaneous application of revenue, Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Restaurant. 5. Having considered the rival contentions, we modify the Final order and clarify that service tax is payable for the period under dispute with regard to guide fees, audio tour charges elevator fee and parking charges. We further clarify that no service tax is payable on camera ticket charges as the same is in the nature of additional admission fee to the museum. In view of the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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