As per the Finance Bill the Exemptions with retrospective effect have been given
(a) To an association or chamber representing commerce or industry in respect
of membership fee under the „Club or Association Service‟ for the period
from 16.06.2005 to 31.03.2008; and
(b) To inter-state or intra-state transportation of passengers, in a vehicle
bearing contract carriage and tourist vehicle permit for the period from
01.04.2000 to 06.07.2009.
As per this exepmtion, Assessee who has paid the service Tax earlier i.e. from 01.04.2000 to 06.07.2009 s eligible for the refund of same? If yes , What is procedure to claim the refund? Or By what other Way assessee can avail the exemption for the said period?
CAclubindia
