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2017 (12) TMI 1493 - AT - Service TaxLevy of service tax - tour operator service - exemption Notification No. 20/2009-S.T., dated 7-7-2009 - Held that: - the services of the type rendered by the appellant have been exempted from payment of service tax vide Notification No.20/2009. This notification has further been amended to give retrospective effect as per Section 75 of the Finance Act, 2011. The retrospective benefit has been granted for the period with effect from 01/04/2000 - demand of tax not justified. Similar issue decided in the case of A. MANIMEGALAI Versus COMMISSIONER OF C. EX. (SERVICE TAX), SALEM [2014 (6) TMI 490 - CESTAT CHENNAI], where it was held that activity undertaken by the appellants was exempted by Notification No. 20/2009-S.T., dated 7-7-2009 and the retrospective effect was granted to the exemption through Section 75 of the Finance Act, 2011 and the same is applicable from 1-4-2000. Appeal allowed - decided in favor of appellant.
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