Exemption for tour operator services: service tax waived for contract carriage passenger transport excluding tourism and charter services. 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excluding tourism, conducted tours, and charter or hire services; promulgated by Notification No. 20/2009 and later rescinded by Notification No. 34/2012.