Tour Operator Service Refund

[vasudevan sathiyanarayanan]

Pl refer Notification No.20/2009 ST dated 7.7.2009 and Caluse 75 of the Finance Act, 2011 dated 8.4.2011.Omni Bus Service operating as point to point service were paid Service Tax till the issue of said notification.  Whether they are eligible for refund. Also let me know anybody received refund. Please clarify. 

AI Summary

Eligibility for Service Tax Refund on Omni Bus Service Hinges on Compliance with Section 75 of Finance Act, 2011 A user inquired about the eligibility for a service tax refund for an Omni Bus Service operating as a point-to-point service, referencing Notification No.20/2009 ST and Clause 75 of the Finance Act, 2011. A response from a chartered accountant advised that eligibility for a refund depends on compliance with the conditions outlined in Section 75 of the Finance Act, 2011. The response also highlighted that claims submitted beyond the prescribed limitation period would not be allowed, and the provisions of unjust enrichment must be met to qualify for the refund.