Service tax abatement for tour operators extended retroactively, limiting taxable portion of gross receipts for passenger transport services. Central Government, via Notification No. 15/2007 under Section 11C, exempted levy of service tax on 60% of the gross amount charged for taxable services by tour operators operating under a contract carriage permit for intercity passenger transport (excluding package tours) for the period 1-4-2000 to 4-2-2004, extending the benefit of the 60% abatement retrospectively in response to representations that operators had been taxed on 100% of gross receipts.
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Provisions expressly mentioned in the judgment/order text.
Service tax abatement for tour operators extended retroactively, limiting taxable portion of gross receipts for passenger transport services.
Central Government, via Notification No. 15/2007 under Section 11C, exempted levy of service tax on 60% of the gross amount charged for taxable services by tour operators operating under a contract carriage permit for intercity passenger transport (excluding package tours) for the period 1-4-2000 to 4-2-2004, extending the benefit of the 60% abatement retrospectively in response to representations that operators had been taxed on 100% of gross receipts.
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