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Benefit of Exemption for vintage classic car collection displayed by the appellant hotel. The Department contested the exemption, arguing the display area cannot be called a 'museum'. The Tribunal held that terms undefined in statutes should be interpreted in their ordinary sense, not technical definitions from other statutes on unrelated subjects, as per Supreme Court precedent. The vintage car display area qualified as a 'museum' under the exemption notification. Therefore, the demand for service tax on entry fees to the vintage car museum was set aside, allowing the appeal.
Benefit of Exemption for vintage classic car collection displayed by the appellant hotel. The Department contested the exemption, arguing the display area cannot be called a 'museum'. The Tribunal held that terms undefined in statutes should be interpreted in their ordinary sense, not technical definitions from other statutes on unrelated subjects, as per Supreme Court precedent. The vintage car display area qualified as a 'museum' under the exemption notification. Therefore, the demand for service tax on entry fees to the vintage car museum was set aside, allowing the appeal.
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