A. MANIMEGALAI Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE appellants are in appeal against the impugned order along with an application for stay of the impugned demand of Service Tax of Rs. 3,13,658/ - for the period 1 -4 -2000 to 31 -3 -2004 for the activity undertaken by them for plying the buses, inter -State and intra -State, between Chennai - Coimbatore and Chennai - Cochin under 'contract carriage permit'. Today, when the matter was called, the learned counsel for the appellants submit that the activity undertaken by the appellants was exempted by Notification No. , dated 7 -7 -2009 and the retrospective effect was granted to the exemption through Section 75 of the Finance Act, 2011 and the same is applicable from 1 -4 -2000. Therefore, the activity undertaken by the appellants is not chargeable to Service Tax with effect from 1 -4 -2000 and admittedly, in this case the period involved is 1 -4 -2000 to 31 -3 -2004. Therefore, no demand can survive. Accordingly, after waiving the requirement of pre -deposit, we take up the appeal itself for final disposal.

(2.) AS Government has granted retrospective exemption from Service Tax to tour operator plying buses, inter -State and intra -State, from point to point, therefore, we set aside the impugned order and allow the appeal with consequential relief. Stay application is disposed of in the above terms.