Service Tax – Exemption for tour operator Service – Corrigendum to Notification after nearly two months
Notification No. 20/2009-Service Tax, dated the 7 th July, 2009, exempts the taxable service referred to in sub-clause (n) of clause (105) of section 65 of the Finance Act, provided or to be provided to any person, by a tour operator having a contract carriage permit for inter-state or intrastate transportation of passengers, excluding tourism, conducted tours, charter or hire service, from whole of the service tax leviable thereon under section 66 of the said Finance Act.
This notification was issued on 7th July 2009. Now the Government has issued a corrigendum on 31st August stipulating that ‘contract carriage' to be replaced with “contract carriage or tourist vehicles with a permit”.
We will discuss this issue tomorrow.