https://www.taxtmi.com/caselaws?id=258029 The Tribunal found in favor of the appellant, ruling that the tickets labeled "Conducted Tour" did not automatically disqualify them from the exemption under Notification No. 20/2009-ST. It was determined that the appellant, despite holding a tourist permit, did not conduct tours as implied by the ticket description. The Tribunal emphasized that point-to-point operations of the vehicle were entitled to the exemption. The matter was remanded to the adjudicating authority to assess whether the appellant met the unjust enrichment criteria for the refund under section 75 of the Finance Act, 2011. en-us Wed, 17 Dec 2014 00:00:00 +0530 Fri, 04 Sep 2015 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258029 The Tribunal found in favor of the appellant, ruling that the tickets labeled "Conducted Tour" did not automatically disqualify them from the exemption under Notification No. 20/2009-ST. It was determined that the appellant, despite holding a tourist permit, did not conduct tours as implied by the ticket description. The Tribunal emphasized that point-to-point operations of the vehicle were entitled to the exemption. The matter was remanded to the adjudicating authority to assess whether the appellant met the unjust enrichment criteria for the refund under section 75 of the Finance Act, 2011. Case-Laws Service Tax Wed, 17 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258029