Validation of exemption given by tour operator having a contract carriage permit for inter-state or intra-state transportation of passengers retrospective effect.

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....e powers conferred by sub-section (1) of section 93 of the Finance Act (32 of 1994),1994, granting exemption from the whole of service tax tour operator leviable under section 66 of that Act to any person by a tour operator having a contract carriage permit carriage permit for inter-State or intra-State transportation of passengers, excluding tourism, conducted tour, charter or hire service shall ....