Notification Detail :
Whereas, Central Government is satisfied that in the period commencing on and from the 1st day of july, 2012 and ending with 31st march, 2015 (hereinafter referred as the said period), according to the practice that was generally prevalent, there was non levy of service tax by way of admission to museum and this service was liable to service tax, in said period, which was not being paid according to the said practice.
Now, therefore, in exercise of power conferred by section 11C of Central Excise Act, 1944, read with section 83 of Finance Act, 1994, the Central Government hereby direct that the service tax payable on the service by way of admission to museum under section 66B of Finance Act, 1994, but for said practice, during the said period, shall not be required to be paid.
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