https://www.taxtmi.com/caselaws?id=783170 Where an exemption entry uses the term "museum" without definition, it is construed in its ordinary and popular sense. On that basis, a dedicated hotel display area containing vintage or historical cars, open to visitors on payment of entry fee, can qualify as a museum for the exemption for admission to a museum. The fact that the cars were also used for shooting or remained in running condition did not alter the character of the display area, particularly where tax had already been discharged on the hire activity. The entry fee was therefore treated as exempt from service tax, and the demand on that fee was unsustainable. en-us Wed, 20 Aug 2025 00:00:00 +0530 Thu, 11 Dec 2025 08:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783170 Where an exemption entry uses the term "museum" without definition, it is construed in its ordinary and popular sense. On that basis, a dedicated hotel display area containing vintage or historical cars, open to visitors on payment of entry fee, can qualify as a museum for the exemption for admission to a museum. The fact that the cars were also used for shooting or remained in running condition did not alter the character of the display area, particularly where tax had already been discharged on the hire activity. The entry fee was therefore treated as exempt from service tax, and the demand on that fee was unsustainable. Case-Laws Service Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783170