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, for period commencing on and from the 1st day of July, 2012 and ending with the 31st day of March, 2015, which was not being paid according to the said practice.

The Central Government hereby directs vide notification no. 09/2017-Service Tax dated 28th february 2017. that the service tax payable on the services by way of admission to a museum during the said period, shall not be required to be paid.