72. (1) The notification of the Government of India in the Ministry of Finance (Department of Revenue) number G.S.R. 492(E), dated the 7th July, 2009, issued in exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act (32 of 1994),1994, granting exemption from the whole of service tax tour operator leviable under section 66 of that Act to any person by a tour operator having a contract carriage permit carriage permit for inter-State or intra-State transportation of passengers, excluding tourism, conducted tour, charter or hire service shall be deemed to have and deemed always to have for all purposes validly come into intra-State force on and from the 1st day of April, 2000, at all material times
(2) Refund shall be made of all such service tax which has been collected but which would not have effect. been so collected as if the notification referred to in sub-section (1) had been in force at all material times.
(3) Notwithstanding anything contained in the Finance Act (32 of 1994), 1994, an application for the claim of refund of service tax shall be made within six months from the date on which the Finance Bill, 2011 receives the assent of the President.
Explanation—For the removal of doubts, it is hereby declared that the provisions of section 11 B of the Central Excise Act (1 of 1994), 1944, shall be applicable in case of refunds under this section.
Notes on Clauses:
Clause 72 of the Bill seeks to give retrospective effect to the notification of the Government of India number G.S.R.492 (E), dated the 7th July, 2009, from the 1st day of April, 2000, so as to allow the exemption to a tour operator having a contract carriage permit for inter-State or intra-State transportation of passengers, excluding tourism, conducted tour, charter or hire service, under the said notification.
