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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 ..... No. Appeal No. SCN No. Period of dispute OIO No. OIA No. 1. ST/50055/2019 IAR/1268/Gr.-31/UDR/2016-17/994 dated 06.04.2017 April 2015 to March, 2016 06/ST-Dem/CGSTD-A/2017 dated 20.12.2017 1084(CRM)ST/JDR/2018 dated 28.09.2018 2. ST/50129/2019 IAR/1870/Gr.-30/UDR/2016-17/955 dated 11.10.2017 April 2016 to September 2016 15/ST-Dem/CGSTD-A/2018 dated 24.04.2018 1137(CRM)ST/JDR/2018 dated 15.10.2018 2. The appellants herein are holding Service Tax Registration for providing taxable services, the appellants have an area in the premises of their hotels where vintage cars having models i.e. OPEL KADETT KAB, FORD A, MERCEDES 190DB, VAUXHALL-12, HERALD CONVERTIBLE etc. in running condition are exhibited. The exhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16,120/- alongwith interest was proposed to be recovered and penalty in addition was also proposed. The proposal have been confirmed by the original adjudicating authority vide the OIOs as mentioned above. In an appeal against the said order, Commissioner (Appeals) has partly allowed the appeal of M/s Garden Hotels wherein the appellant was held eligible to avail Cenvat credit of Rs. 16,756/- and was asked to reverse the Cenvat credit of Rs. 8,588/-. The amount of service tax collected on account of vintage classic cars collection from 01.04.2015 to 31.03.2016 has been confirmed in both these appeals. Being aggrieved, the appellants are before this Tribunal. 4. We have heard Ms. Shagun Arora Advocate assisted by Ms. Srishti Yadav, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the dictionary meaning of 'Museum' also leads to an incontrovertible conclusion that museum is any place which houses articles of historical scientific or cultural significance. The collection maintained by the appellant since has a unique history due to which numerous visitors from the across the world visit 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o museum etc. 8.1 In light of above observed admitted facts and the question to be adjudicated for present appeal is: Whether, after 01.04.2015 also, the appellant was still liable to pay service tax on the entry fee as the display of vintage car collection in appellant's hotel cannot be called as 'museum'. 9. The entry at Serial No. 45 of the aforementioned notification exempts service by way of admission to museum, national park, tiger or zoo from payment of service tax. The entry clarifies that any amount collected for rendering service towards entry into the 'Museum' is exempted from service tax liability. As rightly observed even by the Adjudicating Authority that term 'Museum' has not been defined by Chapter 5 of the Finance Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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., interest are stored or a place having an archive of objects. It is undisputed fact that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ises, hence, is clearly exempted unless entry no. 45 of the exemption notification. Hence, the demand with respect to the amount of service tax confirmed in this appeal vis-à-vis entry fee to vintage car museum, the demand is held liable to be set-aside. To that extent, the findings in the order under challenge are liable to be set-aside. 13. With respect to the order of reversal of the Cenvat credit of Rs. 8,544/-, the appellant since has accepted their liability and have not contested the confirmation of the said demand, those findings in Appeal No. 50055 of 2019 are hereby upheld. 14. As a result of entire above discussion, we hereby set-aside the order under challenge of M/s Lake Palace Hotels and Motels Private Limited, the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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