Exempt services for admission to museums and protected areas preserve tax-free treatment under the governing notifications. Exemption from service tax covers services provided by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo, under the notifications that classify such admission services as exempt; the statutory meanings of 'national park', 'tiger reserve', 'wild life sanctuary' and 'zoo' are adopted from the Wild Life (Protection) Act, 1972.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exempt services for admission to museums and protected areas preserve tax-free treatment under the governing notifications.
Exemption from service tax covers services provided by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo, under the notifications that classify such admission services as exempt; the statutory meanings of "national park", "tiger reserve", "wild life sanctuary" and "zoo" are adopted from the Wild Life (Protection) Act, 1972.
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