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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Exemption for tour operator services: service tax waived for contract carriage passenger transport excluding tourism and charter services.</h1> Exempts the taxable service provided by a tour operator holding a contract carriage permit for inter state or intra state passenger transportation from the whole of service tax leviable thereon, while expressly excluding tourism, conducted tours, and charter or hire services; promulgated by Notification No. 20/2009 and later rescinded by Notification No. 34/2012.

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