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2016 (12) TMI 995 - CESTAT MUMBAIScope of tour operators service - retrospective amendment and its extent - section 65(105)(n) of Finance Act, 1994 - whether ‘tourist vehicles’ are eligible for the benefit of the retrospective exemption? - Held that: - the intent to accord parity to public and private point-to-point operations was embodied in exemption notification no. 20/2009-ST. On reference from operators, the distinction between ‘tourist vehicles’ and ‘contract carriages’ performing the same activity as state-run undertakings was eliminated by a corrigendum circular. Consequently, we find no difficulty in holding that, for the purpose of exclusion from tax, vehicles used by service providers is also to be so construed - appellant-assessee is entitled to exemption of tax on collections generated from use of ‘tourist buses’ for passengers other than tour etc. The impugned order has quantified the collection from conducted tour, charter etc as ₹ 91,21,825 for 2006-07 on which tax of ₹ 4,46,605 has been determined. The remaining amount confirmed in impugned order pertains to use of ‘tourist vehicles’ and does not sustain - penalty confirmed - appeal disposed off - decided partly in favor of appellant-assessee.
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