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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]

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

Notification No.09/2017-Service Tax

New Delhi, the 28
th
of February, 2017
Phalguna 9, 1938 Saka

G.S.R. (E).- Whereas, the Central Government is satisfied that in the period commencing on
and from the 1
st
of July 2012 and ending with the 31
st
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
notifications no 09 2017 service tax | iKargos