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TMI Blog2017 (9) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... ption granted by Section 72(1) of the Finance Act, 1994, to the extent of the hire charges received shall be exigible to Service Tax in respect of the vehicles let on hire - penalty set aside in view of the difficulties of appellant due to confusion in levy - decided partly in favor of appellant. - ST/123/2007-DB - Final Order No. 40096/2017 - Dated:- 11-1-2017 - Shri D.N. Panda, Member (J) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f transport, and includes any person engaged in the business of operating tours in a tourist vehicle or a contract carriage by whatever name called, covered by a permit, other than a stage carriage permit, granted under the Motor Vehicles Act, 1988 (59 of 1988) or the rules made thereunder. Explanation. - For the purpose of this clause, the expression tour does not include a journey organized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Finance Act, 1994 (32 of 1994), granting exemption from the whole of Service Tax leviable under Section 66 of the Act to any person by a tour operator having a contract carriage permit for inter-State or intra-State transportation of passengers, excluding tourism, conducted tour, charter or hire service, shall be deemed to have, and deemed always to have, for all purposes, validly come into for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor was exempted from the purview of levy of Service Tax in terms of Section 72(1) of the Finance Act, 1994, introduced by Finance Act, 2011 with retrospective effect from 1-4-2000. Accordingly the adjudication against the appellant to this extent fails to sustain. 6. Consequently the appeal is partly allowed and consequential relief shall flow in accordance with law. 7. In the course of hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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