2018 (2) TMI 1405

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant: Shri Prasanna Krishnan, Cons. For the Respondent: Shri S. Govindarajan, AC (AR) ORDER Per: Sulekha Beevi C.S. The above application for rectification of mistake is filed by Revenue seeking to rectify the mistake in the Final Order passed by the Tribunal on 11 no 11.01.2017. 2. On behalf of the Revenue, the Ld. AR Shri S. Govindarajan reiterated the grounds stated in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r operator was exempted from the purview of levy of service tax in terms of section 72(1) of the Finance Act, 1994, introduced by Finance Act, 2011 with retrospective effect from 01.04.2000" whereas the exemption is only for services provided by a tour operator having a contract carriage permit for inter-State or intro-State transportation of passengers, excluding tourism, conducted tours, charter....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hicles on hire. 7. The applicant accordingly prays that the Hon'ble Tribunal may be pleased to pass orders rectifiying the above two mistakes apparent on record in the Final Order No.40096/2017, dated 11.01.2017 and direct the respondent to calculate the tax liability in respect of all income which are excluded from the purview of the exemption granted by section 72(1) ibid, as early as pos....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Order has taken note of the said amendment which granted exemption with respect to Tour Operator Services retrospectively. The relevant portion of the said exemption is reproduced as under:- "(b) To inter-State or intra-State transportation of passengers, in a vehicle carrying contract carriage and tourist vehicle permit for the period from 01.04.2000 to 06.07.2009." 6. The error attempted ....