https://www.taxtmi.com/caselaws?id=347503 The appellant, recognized as a tour operator under the Finance Act, 1994, was found liable for Service Tax on tour operator services. The Tribunal ruled in favor of the appellant, granting exemption under Section 72 of the Finance Act, 2011, leading to the exclusion from Service Tax retrospectively. Despite being considered a tour operator by the Revenue, the appellant was deemed eligible for the exemption, resulting in the partial allowance of the appeal. However, vehicles hired out during a specific period were not exempt and subjected to Service Tax, with the appellant instructed to calculate the tax liability for these vehicles. en-us Wed, 11 Jan 2017 00:00:00 +0530 Wed, 06 Sep 2017 09:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347503 The appellant, recognized as a tour operator under the Finance Act, 1994, was found liable for Service Tax on tour operator services. The Tribunal ruled in favor of the appellant, granting exemption under Section 72 of the Finance Act, 2011, leading to the exclusion from Service Tax retrospectively. Despite being considered a tour operator by the Revenue, the appellant was deemed eligible for the exemption, resulting in the partial allowance of the appeal. However, vehicles hired out during a specific period were not exempt and subjected to Service Tax, with the appellant instructed to calculate the tax liability for these vehicles. Case-Laws Service Tax Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347503