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TMI Blog2024 (8) TMI 1331X X X X Extracts X X X X X X X X Extracts X X X X ..... se. The adjudicating authorities below have relied upon the technical definition of Museum given by ICOM statutes adopted by 22nd General Assembly in Vienna, Austria on 24.08.2007. Support drawn from the decision of Hon ble Apex Court in the case of MSCO PVT. LTD. VERSUS UNION OF INDIA AND OTHERS [ 1984 (10) TMI 44 - SUPREME COURT] wherein it has been held that while construing a word in a statute or a statutory instrument in the absence of any definition in that very document it must be given the same meaning which it receives in ordinary parlance or understood in the sense in which people conversant with the subject matter of the statute or the statutory instrument understand it. The Hon ble Apex Court clarified that it is hazardous to interpret a word in accordance with its definition in another statute or statutory instrument and more so when such statute or statutory instrument is not dealing with any cognate subject. The said decision of Hon ble Supreme Court is sufficient to hold that the Adjudicating Authorities have committed an error while relying upon ICOM for the definition of word Museum as a building in which objects of historical etc., interest are stored or a place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f. 01.04.2015. Appellants replied that they are relying upon Sr. No. 45 as was inserted on 01.04.2015 in the Mega Exemption Notification No. 25/2012-ST dated 20.06.2012. The Department alleged that the appellant does not fall under the said entry for the reason that the space in the appellants premises for keeping the vintage car cannot be called as Museum covered under the said entry. 3. In Service Tax Appeal No. 50055 of 2019 with respect to M/s Garden Hotels, the Audit team in addition to the above observation had also observed that the appellant have wrongly availed the Cenvat credit of service tax amounting of Rs. 25,344/- on inadmissible input services. Accordingly, vide the show cause notices as above, the said amount of Cenvat credit with the appropriation of already deposited amount of Cenvat credit alongwith the amount of Service Tax of Rs. 26,01,926/- was to be recovered from the appellant alongwith interest. In show cause notice served upon M/s Lake Palace Hotels and Motels Private Limited, service tax amounting to Rs. 36,16,120/- alongwith interest was proposed to be recovered and penalty in addition was also proposed. The proposal have been confirmed by the original a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it that particular space of the hotel where those cars are being displayed. Also, the appellant s vintage car collection is reflected in the list of museum of visit by tourist in the official website Rajasthan State Tourism Department . It is further submitted that amount as is received by the appellant for giving any of those vintage cars on hire for shooting or for any other purpose, the service tax is duly collected by the appellant and the service tax liability has duly been discharged by the appellant with respect to said amount. There is no denial to the said fact even in the show cause notice. With these submissions, both the orders under challenge are prayed to be set-aside and both the appeals are prayed to be allowed. 7. Per contra, Learned Authorized Representative for the Department has submitted that a Museum is actually a non-profit permanent institution in the service of society and its development as per International Council of Museum (ICOM). Since the appellants are running a hotel and the display of vintage cars is actually the sale promotion activity for their hotel, the activity invites the service tax liability and the said space in the appellant s hotel does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in technical sense. The adjudicating authorities below have relied upon the technical definition of Museum given by ICOM statutes adopted by 22nd General Assembly in Vienna, Austria on 24.08.2007. We draw our support of from the decision of Hon ble Apex Court in the case of Msco Private Limited vs. Union of India reported as 1985 (19) ELT 15 (S.C.) wherein it has been held that while construing a word in a statute or a statutory instrument in the absence of any definition in that very document it must be given the same meaning which it receives in ordinary parlance or understood in the sense in which people conversant with the subject matter of the statute or the statutory instrument understand it. The Hon ble Apex Court clarified that it is hazardous to interpret a word in accordance with its definition in another statute or statutory instrument and more so when such statute or statutory instrument is not dealing with any cognate subject. 10. The said decision of Hon ble Supreme Court is sufficient for us to hold that the Adjudicating Authorities have committed an error while relying upon ICOM for the definition of word Museum as a building in which objects of historical etc., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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