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Notification No.20/2009 Service Tax
July, 15th 2009

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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