2018 (8) TMI 490

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ction 72 of Finance Act, 2011, whereby the services of Tour operator was exempted from 1st April, 2009. The period in the present case is 01.10.2001 to 30.09.2006 which is covered by retrospective effect vide exemption N/N. 20/2009-ST which was retrospectively validated from 1st April, 2000. Appeal allowed - decided in favor of appellant. - Appeal No. ST/246/2009-DB - A/11212/2018 - Dated:- 1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fore the demand does not exist. 3. Shri Amit Mishra, Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue, reiterated the finding of the impugned order. 4. We have carefully considered the submission and perused the records. We find that the demand was confirmed on the services of tour operator for the period prior to 07.07.2009. The Finance Bill in the Finance Act, 2011 notificat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X