Admission to museum/animal habitats/entertainment events under Mega exemption notification :

A. Admission to museum/animal habitats: Services by way of admission to a museum, zoo, national park, wild life sanctuary and a tiger reserve are exempt from service tax.

1. National park has the meaning assigned to it in the clause (21) of the section 2 of The Wild Life (Protection) Act, 1972. 2. Wildlife sanctuary means sanctuary as defined in the clause (26) of the section 2 of The Wild Life (Protection) Act, 1972. 3. Zoo has the meaning assigned to it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972. Section 2(39) of the Wild Life (Protection) Act, 1972 provides that “Zoo” means an establishment, whether stationary or mobile, where captive animals are kept for exhibition to the public but does not include a circus and an establishment of a licenced dealer in captive animals. 4. Tiger reserve has the meaning assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972.

B. Admission to entertainment events: Services by way of right to admission to-

(i) exhibition of cinematographic film, circus, dance, or theatrical performance including drama or ballet;

(ii) recognized sporting event;

(iii) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event, where the consideration for admission is not more than Rs 500 per person

are exempt from service tax.

Therefore, service tax would be levied on service by way of admission to entertainment event of concerts, pageants, musical performance, award functions and sporting events other than the recognized sporting event, if the amount charged is more than Rs 500 for right to admission to such an event.