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N.T. Zameer Ahmed Khan Associates Versus Commissioner of Service Tax

2017 (12) TMI 1493 - CESTAT BANGALORE

Levy of service tax - tour operator service - exemption Notification No. 20/2009-S.T., dated 7-7-2009 - Held that: - the services of the type rendered by the appellant have been exempted from payment of service tax vide Notification No.20/2009. This notification has further been amended to give retrospective effect as per Section 75 of the Finance Act, 2011. The retrospective benefit has been granted for the period with effect from 01/04/2000 - demand of tax not justified. - Similar issue de .....

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- 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. 08-2012 dated 29/02/2012. The appellant is engaged in the activity of transporting the passengers on point-to-point basis in the vehicles hav .....

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und, we heard Shri M.S. Srinivasa, learned advocate and Shri Parashivamurthy, learned Dy. Commissioner(AR) for the Revenue. 3. The learned counsel brought to our notice that Notification No.20/2009-St dt. 07/07/2009 was issued in which, the service provided to any person by a tour operator having a contract carriage permit for inter-state or intra-state transportation of passengers from the whole of service tax leviable thereon. Subsequently, corrigendum was issued for the above notification in .....

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tract 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 a .....

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as been granted for the period with effect from 01/04/2000. In the light of these legal developments, we are of the view that the demand of service tax made on the activities carried out by the appellant is not justified. We find that similar issue has come up before this Tribunal in the case of A. Manimegalai [2014(33) STR 412 (Tri. Chennai)], wherein the Tribunal has observed as follows:- 2. Today, when the matter was called, the learned counsel for the appellants submit that the activity unde .....

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e-deposit, we take up the appeal itself for final disposal. 3. As Government has granted 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 .....

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