Validation of exemption given by tour operator having a contract carriage permit for inter-state or intra-state transportation of passengers retrospective effect.

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..... e 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 .....

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..... ase of refunds under this section. - 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, .....

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