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2019 (1) TMI 71

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 tha .....

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ing amusement facilities. Hence the demand was raised invoking extended period. Show-cause notice sought to demand an amount of ₹ 36,32,267/- as service tax with interest and also equivalent amount of penalty under Section 78 and further penalty under Section 77. Appellant contested the show-cause notice on merits as well as on limitation. The adjudicating authority after following the due process of law did not agree with the contentions raised by the appellant and confirmed the demands with interest and also imposed equivalent penalty under Section 78 and further penalty of ₹ 10,000/- under Section 77 of the Finance Act 1944. Aggrieved by such an order, an appeal was preferred before the 1st Appellate Authority who also after .....

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isputed 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 tax which has been charged and wherever state tax is paid, service tax liability does not arise is the law. If service tax is also charged on this amount, it would amount to double taxation. He relies upon the decision of the Tribunal in the case of Lanco Infratech Ltd Vs CC, CE & ST [2015 (38) STR 709 (Tri-LB)] for the proposition that double taxation is impermissible; He also relies on the judgement of the Tribunal in the case of Grand Ashok Vs Commissioner of Service Tax Bangalore [2009 (15) STR 344 (Tri-Bang)] for the proposition that service tax is leviable only on the service component a .....

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6.2015, service tax liability on the entry fee for amusement and entertainment activity was mentioned in the negative list which would mean no service tax is payable. From 01.06.2015, the said entry has been removed and hence it is the case of the Revenue that the amount collected by the appellant as entry fee of ₹ 20/- would be taxable while it is the case of the appellant that it is not so and they are eligible for the benefit of exemption Notification No. 25/2012. 6. I find that to come to a conclusion, the entry at Sl No 47 in Notification No. 25/2012-ST needs to be reproduced. 47. Services by way of right to admission to,- (i) exhibition of cinematographic film, circus, dance, or theatrical performance including drama or ballet; .....

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