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2019 (1) TMI 71 - AT - Service TaxLiability of service tax - amount collected as entry fee - period June 2015 to July 2016 - benefit of Notification No. 25/2012 - Held that:- The entry fee levied to the above referred activities are exempt from payment of duty. It can be seen from clause (iii) that it contains an entry to any sporting event other than a recognised sporting event, which would include any sporting event conducted other than recognised sporting event. It may be seen that appellant is conducting various sporting activity within the area in his premises which would definitely fall out of the definition of “recognised sporting event”. Other clauses of notification only defines recognised sporting event and Sl No 47 also exempts sporting event other than recognised sporting event. Both the lower authorities have missed this point in the notification which has been claimed by the appellant right from the beginning. It is nobody’s case that the activity undertaken in the premises is a sporting activity as has been recorded by the lower authorities - both the lower authorities have mis-construed Entry No. 47 to deny the appellant exemption from service tax liability on the amounts charges by him which are less than ₹ 500/- as required under Notification. Appeal allowed - decided in favor of appellant.
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