TMI Blog2022 (4) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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. - Service Tax Appeal No. 52809 of 2018 –SM - FINAL ORDER No. 50337/2022 - Dated:- 1-4-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) None for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER The appellant is absent on call. The appellant had filed submissions earlier on merits and ld. Departmental Representative relies on the impugned order. 2. The appellant is a Chief Conservator of Forest (Government of Uttarakhand). Service Tax demand of ₹ 41,50,631/-was raised vide show cause notice dated 6.4.2016 for the period April, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dropped the demand on the amount collected as entry fee . It was further pointed out that Corbett Tiger Reserve is established by the Government of Uttarakhand vide Notification dated 26.02.2010 issued under Section 38 V of Wildlife Protection Act, 1972. It is mandated to manage and administer an area designated and legally notified as Corbett Tiger Reserve for the purpose of bio-diversity conservation. Thus, the activities of the appellants are as per Statutes under various rules and regulations laid down by the Government, and it is not a business or profit earning body. 5. It is further pointed that under Section 28 of the Wildlife (Protection) Act, 1952 read with Section 35(8), Chief Wildlife Warden may grant any person, a permit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment entity. Notification No.25/2012 was amended by Notification No.6/2015 dated 1.3.2015, whereby under Entry No.45, services provided by way of admission to a museum, national park, wild life sanctuary or Tiger Reserve. Further, under Clause J to Section 66 D (Negative List of Service), admission to entertainment event or access to amusement facility, do not constitute taxable service. 6. The Adjudicating Authority framed the issue whether the appellant is liable to pay service tax for providing (i) Tour Operator Service on the amount collected as entry fee, canter ride, museum and hathi safari charges and short term accommodation. 7. In the order-in-original, the Asstt. Commissioner took notice of the clarificatory CBEC Circular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay service tax as collected towards Canter Ride, Museum and Hathi Safari Charges. 9. Similarly, the Asstt. Commissioner held that the appellant is liable to pay service tax on the charges collected towards short term accommodation and forest rest house. As the activities of providing of short term accommodation for consideration, fall under the definition short term accommodation service , he held that the appellant is neither Government nor local authority under Clause (a) of Section 66D of the Finance Act. 10. Accordingly, an amount of ₹ 17,80,118/- was confirmed for the period 2014-2015 on the appellants for providing tour operators, and on short term accommodation services - service tax amount of ₹ 5,56,785/-, and fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atever charges for entry fee, etc. and on short term accommodation are collected are deposited in the Government Exchequer and all expenses for maintaining the Corbet Tiger Reserve including the salary of the staff and the officers are paid out of the budget allocation of the state. The activities of the appellant are not comparable to the activities of the Garwal Mandal Vikas Nigam/Kumaon Mandal Vikas Nigam, as the said Nigam are established for providing and promoting the tourism, but such is not the case of the appellant. Further, tourism is not the exempted activity under Notification No.25/2012, as amended or under Negative List under Section 66 D. Accordingly, ld. Counsel prays for allowing their appeal with consequential benefits. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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