TMI Blog2015 (8) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 carryin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER This appeal is arising out of Order-in-Appeals dated 30.09.2005. 2. The brief facts of the case are that the appellants are engaged in the business of operating transportation of passengers between point to point under contract carriage permit. The Department issued show cause notice demanding service tax under Tour operators service and confirmed the demand of ₹ 12,60,129/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... having contract carriage permit for inter-State or intra-State transportation of passengers with retrospective effect. - (1) The notification of the Govt. of India in the Ministry of Finance (Department of Revenue) number G.S.R. 492(E), dated the 7 th July, 2009, issued in exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), granting exemption fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 and the appeal is allowed. (Operative pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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