Services provided by way of admission to museum, zoo etc. - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 45 Services provided by way of admission to museum, zoo etc. (w.e.f. 01 st April, 2015) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 From 1.4.2015 - Notification No. 06/2015 - Dated 1-3-2015 45. Services provided by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. Meaning Definitions: (xaa) national park has the meaning assigned to it in the clause (21) of the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972). (zi) tiger reserve has the meaning assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972). (zk) wild life sanctuary means sanctuary as defined in the clause (26) of the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972). (zl) zoo has the meaning assigned to it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972).