2018 (2) TMI 1405

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....hnan, 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 the application, which are as under:- "4. H....

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....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 or hire service and not for all the service prov....

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.... 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 possible and thus render justice." 3. The learned consu....

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....xemption 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 to be pointed out by the Revenue has been taken note of by the ....