TMI Blog2017 (12) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. - ST/Stay/1065/2012 in ST/1520/2012-DB ST/1520/2012-DB - Final Order No. 22959 / 2017 - Dated:- 4-12-2017 - Shri S. S. Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Shri M. S. Srinivasa, Advocate For the Appellant Shri Parashivamurthy, Dy. Commissioner ( AR ) For the Respondent ORDER Per : V. Padmanabhan The present appeal as well as stay application is filed against the Order-in-Original No. 08 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued in which it has been clarified that the service provided by tour operators undertaking point-to-point transportation in a vehicle bearing contract carriage permit is being fully exempted. Accordingly, the learned counsel submitted that the entire demand is liable to be set aside. 4. The learned AR justified the impugned order. 5. After hearing both sides and with the concurrence of both parties, we grant stay of the demand and take up the appeal itself for a decision. 6. The appellant is engaged in transportation of persons on a point-to-point basis making use of vehicles for contract carriage permit. In the period in question, the adjudicating authority has held that service tax is liable to be paid under tour operator service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anted retrospective exemption from Service Tax to tour operator plying buses, inter-State and intra-State, from point to point, therefore, we set aside the impugned order and allow the appeal with consequential relief. Stay application is disposed of in the above terms 7. Similar view has also been taken by the Tribunal in the case of CST Vs. Benzy Travels [2016-TIOL-3272-CESTAT-MUM] in which the Tribunal observed as follows:- 9. As we have observed supra, the intent to accord parity to public and private point-to-point operations was embodied in exemption Notification No. 20/2009-S.T. On reference from operators, the distinction between tourist vehicles and contract carriages performing the same activity as State-run under-takings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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