Undefined "museum" construed in ordinary sense; entry fee for vintage car display qualified for exemption from service tax.

Where an exemption notification used the undefined expression "museum," it was construed in its ordinary and popular sense rather than by reference to a technical external definition. On the admitted facts, a separate area in a hotel displaying historical and vintage cars, with an entry fee charged for access, was treated as admission to a museum. The Tribunal held that the entry fee therefore fell within the exemption for services by way of admission to a museum, and the service tax demand on that count was set aside. The unchallenged Cenvat credit reversal remained undisturbed only to the extent accepted by the appellant.

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Issues: Whether the entry fee collected for access to the vintage car display area in the hotel was exempt as services by way of admission to a museum under the relevant exemption notification.

Analysis: The expression "museum" was not defined in the service tax law or the notification, so it had to be understood in its ordinary and popular sense. The Tribunal rejected reliance on a technical meaning from an external international body and applied the settled rule that an undefined statutory expression must be construed as understood in common parlance. On the admitted facts, the appellants maintained a separate earmarked area displaying historical and vintage cars, charged visitors for entry to that area, and separately discharged tax on hire of cars for shooting or other use. Those facts brought the entry fee within the scope of admission to a museum, and the exemption notification contained no additional disqualifying condition.

Conclusion: The entry fee was exempt from service tax as consideration for admission to a museum, and the demand on that count was set aside. The unchallenged Cenvat credit reversal was left undisturbed only to the extent accepted by the appellant.

Ratio Decidendi: Where a statutory expression is undefined, it must be construed in its ordinary and popular sense, and an entry fee for access to a dedicated display of historical or vintage objects may qualify as admission to a museum for the purpose of an exemption notification.

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