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2022 (4) TMI 933 - AT - Service TaxLevy of Service Tax - Tour Operator Service - amount collected as entry fee, canter ride, museum and hathi safari charges and short term accommodation - HELD THAT:- The appellant is a Government Authority under the relevant Wild Life Law. Further, the Authority is rendering statutory activities or services under various Government orders under the relevant statutes. It is also noticed that the appellant is depositing all the money collected for whatever charges from the visitors in the Government Exchequer. Thus, the activities of the appellants are exempted from the levy of service tax under Section 66 D (a) read with Mega Exemption under Notification No.25/2012-ST, as amended, read with TRU Clarification dated 28.02.2015. The appeal is allowed.
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