https://www.taxtmi.com/caselaws?id=248586 Service tax on inter-State and intra-State bus plying under a contract carriage permit was not sustainable for the period 1-4-2000 to 31-3-2004 because the activity fell within the exemption for tour operators plying buses from point to point. The exemption was given retrospective effect from 1-4-2000 by the Finance Act, 2011, so the demand related to a period covered by that retrospective exemption and could not be recovered. en-us Wed, 25 Jul 2012 00:00:00 +0530 Tue, 17 Jun 2014 08:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248586 Service tax on inter-State and intra-State bus plying under a contract carriage permit was not sustainable for the period 1-4-2000 to 31-3-2004 because the activity fell within the exemption for tour operators plying buses from point to point. The exemption was given retrospective effect from 1-4-2000 by the Finance Act, 2011, so the demand related to a period covered by that retrospective exemption and could not be recovered. Case-Laws Service Tax Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248586