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<h1>Service tax exemption for tour operators with contract carriage permits validated; refunds available under Section 11B of Central Excise Act.</h1> The Finance Act, 2011 validates a government notification exempting service tax for individuals using tour operators with contract carriage permits for inter-State or intra-State passenger transportation, excluding tourism-related services. This exemption is retroactively effective from April 1, 2000. Refunds will be issued for service tax collected that should not have been, with claims to be submitted within six months of the Finance Bill, 2011's presidential assent. Section 11B of the Central Excise Act, 1944, applies to these refunds.