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2018 (8) TMI 490 - AT - Service TaxTour operator service - N/N. 20/2009-ST - effect of amendment - The demand was confirmed on the services of tour operator for the period prior to 07.07.2009 - Held that:- The Finance Bill in the Finance Act, 2011, N/N. 20/2009-ST dated 07.07.2009 was given retrospective effect vide section 72 of Finance Act, 2011, whereby the services of Tour operator was exempted from 1st April, 2009. The period in the present case is 01.10.2001 to 30.09.2006 which is covered by retrospective effect vide exemption N/N. 20/2009-ST which was retrospectively validated from 1st April, 2000. Appeal allowed - decided in favor of appellant.
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