Exempts the taxable service referred to in sub-clause (n) of clause (105) of section 65 of the Finance Act.
Notification No.20/2009 – Service Tax
New Delhi, the 7th July, 2009
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby 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.
[F.No.334/13/2009-TRU]
(Prashant Kumar)
Under Secretary to the Government of India
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