Services provided by way of admission to museum, zoo etc.

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.