https://www.taxtmi.com/caselaws?id=215208 Transport of passengers by buses operating under tourist or contract carriage permits on predetermined routes and schedules is treated as falling within the statutory meaning of "tour operator" service under the Finance Act, 1994, making the activity taxable under Section 65(105)(n). The text also notes that claims for retrospective exemption under Notification No. 20/2009-ST require separate examination, together with related questions on limitation, suppression, valuation of taxable value, inclusion of stage carriage income and luggage or parcel charges, and penalty. Those connected issues are to be reconsidered by the adjudicating authorities on remand where the record had not been finally adjudicated. en-us Wed, 14 Dec 2011 00:00:00 +0530 Sat, 16 Mar 2013 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215208 Transport of passengers by buses operating under tourist or contract carriage permits on predetermined routes and schedules is treated as falling within the statutory meaning of "tour operator" service under the Finance Act, 1994, making the activity taxable under Section 65(105)(n). The text also notes that claims for retrospective exemption under Notification No. 20/2009-ST require separate examination, together with related questions on limitation, suppression, valuation of taxable value, inclusion of stage carriage income and luggage or parcel charges, and penalty. Those connected issues are to be reconsidered by the adjudicating authorities on remand where the record had not been finally adjudicated. Case-Laws Service Tax Wed, 14 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215208