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2022 (11) TMI 1277 - AT - Service TaxRectification of mistake - it is contended that some demand were set aside erroneously, without reasonable observation - HELD THAT:- It is clarified 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 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 guide fee plus Audio tour charges plus elevator fee and parking fee, alongwith interest, there is no further demand with respect to the same for the period under dispute. We further clarify that the penalties under Section 77(2) & 78 are set aside. The miscellaneous application is allowed by modification of the final order in the aforementioned terms.
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