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TMI Blog2019 (1) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... lity providing fund or recreation by means of rides, gaming devices and bowling alleys in the amusement part located in family entertainment centre complex which were exempt from payment of service tax in terms of Section 66 D of the Finance Act 1994 as they were covered under the negative list. However, the said entry in the negative list was omitted with effect from 01.06.2015 by Notification No. 14/2015-ST; as a consequence service tax liability arises is the claim of the revenue. The appellants premises were visited and on investigation it was found that the appellant had not declared the fact of providing amusement facilities. Hence the demand was raised invoking extended period. Show-cause notice sought to demand an amount of Rs. 36,3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fire fighter 1, ripper ribbit, triple spin. Subsequently he draws my attention to S.B. Sarkar's words and phrases of Excise, Customs and Service Tax wherein it is stated that term 'sport' interalia includes amusements, diversion, fun, pastime, running, jumping, throwing discus, playing for amusement especially as a past time of children, a competitive activity involving skill, chance or endurance played according to the rules, jest and fun. It is his submission that post 01.06.2015; demand has been raised which is incorrect as the appellant is charging only Rs. 20/- as admission fee which is not disputed and is covered by the Entry No 47 of Notification No 25/2012-ST. It is also his further submission that appellant is paying entertainment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mance and the definition of recognised sporting event comes under clause 2zab. It is his further submission that amusement is different form entertainment event and fun factory is not a sporting event it may not be considered as sporting event. 5. On a careful consideration of the submissions made by both sides, I find that the issue is regarding the demand of service tax on the appellant for the period June 2015 to July 2016 on the amount collected as entry fee. Appellant herein collects an amount of Rs. 20/- as entry fee into the gaming zone or fun factory/entertainment zone. Prior to 01.06.2015, service tax liability on the entry fee for amusement and entertainment activity was mentioned in the negative list which would mean no service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " means any sporting event,- (i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country; (ii) covered under entry 11." 8. It may be seen that other clause 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. In my view, both the lower authorities have mis-construed Entry No. 47 to deny the appellant exemption from service tax liability ..... X X X X Extracts X X X X X X X X Extracts X X X X
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