https://www.taxtmi.com/caselaws?id=757627 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. en-us Tue, 30 Jul 2024 00:00:00 +0530 Wed, 28 Aug 2024 17:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757627 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. Case-Laws Service Tax Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757627