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2015 (8) TMI 1187 - AT - Service TaxTour operators service - whether the appellants are liable for service tax for the contract carriage operated for carrying passengers from one city to the other - Held that:- The Govt. exempted the contract carriage permit operators under tour operator service from service tax by Notification No. 20/2009-ST dated 07.07.2009. This notification has been given a retrospective effect vide Finance Act, 2011. The case is now stand covered by retrospective amendment introduced in the Finance Act, 201 w.e.f. 08.04.2011. - exemption had been given with retrospective effect from 01.04.2000 . On perusal of records I find that the appellants had operated contract carriage for carrying passengers from point to point as is evident from the photocopies of tickets issued by the appellant to the individual passengers which shows the destination from Coimbatore to Chennai, Coimbatore to Ernakulam and Coimbatore to Pondicherry etc. Therefore, by virtue of exemption given by the Govt. with retrospective effect from 01.04.2000, the service provided by the appellant as a tour operator having a contract carriage permit for inter-State or intra-State transportation of passengers are exempted from service tax. Accordingly, the impugned order is set aside - Decided in favour of assessee.
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