2018 (8) TMI 490

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.... (s): Shri Amit Mishra, Dy. Commr. (AR) ORDER Per: Mr. Ramesh Nair The brief facts of the case are that the appellant is engaged in providing services for carrying passengers. The demand was confirmed under the category of Tour Operator. 2. Shri S. J. Vyas, Ld. Counsel appearing on behalf of the appellant submits that the subject service was exempted from retrospective effect vide noti....

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.... from 1^st April, 2009. The period in the present case is 01.10.2001 to 30.09.2006 which is covered by retrospective effect vide exemption notification No. 20/2009-ST which was retrospectively validated from 1^st April, 2000. Therefore, the demand confirmed by the Adjudicating Authority and upheld by the Commissioner is not sustainable. The appellant in appeal also seeks the refund of the amount o....