Service Tax

Service tax Exemption on admission to museum services from 01-07-2012 to 31-03-2015. Service Tax Notification No.09 /2017

Service tax Exemption on admission to museum services from 01-07-2012 to 31-03-2015

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Notification No.09 /2017-Service Tax

New Delhi, the 28th February, 2017
Phalgun 9,1938 Saka

G.S.R. (E).- Whereas, the Central Government is satisfied that in the period commencing on and from the 1st day of July, 2012 and ending with the 31st day of March, 2015 (hereinafter referred to as the said period), according to a practice that was generally prevalent, there was non levy of service tax, on the services by way of admission to a museum and this service was liable to service tax, in the said period, which was not being paid according to the said practice.

Now, therefore, in exercise of the powers conferred by section 11C of the  Central Excise Act, 1944 (1 of 1944), read with section 83 of the Finance Act, 1994 (32 of 1994), the Central Government hereby directs that the service tax payable on the services by way of admission to a museum under section 66B of the Finance Act, 1994 but for the said practice, during the said period, shall not be required to be paid.

[F.No. 137/68/2016 -Service Tax]

(Dr. Sreeparvathy S. L.)
Under Secretary to the Government of India

Share

Recent Posts

  • Income Tax

Registration u/s 12AB granted as activities fall under general public utility, if not education as claimed

ITAT directed registration u/s 12AB as activities of the trust fall under general public utility services if not falling fall…

20 hours ago
  • Income Tax

How a loan amount was utilised wouldn’t constitute failure to discharge onus u/s 68

Utilisation of loan amount would not constitute failure to discharge onus caste u/s 68 in absence of any defect in…

1 day ago
  • Income Tax

No addition based on third party information in form of unsigned excel sheet – ITAT

Addition on the basis of third party information in form of unsigned excel sheet can not be sustained - ITAT…

2 days ago
  • Income Tax

Shagun money received on occasion of marriage not taxable income – ITAT

Shagun money received on marriage of individual cannot be considered as income in the year of its receipt - ITAT…

5 days ago
  • Income Tax

There is no statutory requirement to maintain cash book for salaried individual – ITAT

ITAT deleted addition towards cash deposited in bank account observing that there is no statutory requirement to maintain cash book…

6 days ago
  • RBI

Foreign Exchange Management (Authorised Persons) Regulations, 2026 notified

RBI has notified the Foreign Exchange Management (Authorised Persons) Regulations, 2026. The Regulation becomes effective from 06.05.2026  A person seeking…

7 days ago