Trade Notice No. 70/97-ST, Dt. 29.8.97

C.No. CE-20/41/ST/Trade Notice/97

Sub:

Imposition of Service Tax on Tour Operators – reg.

The Trade is hereby informed that in exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the Central Government, being satisfied that it is necessary in the Public interest so to do, hereby exempts the taxable service provided by a tour operator from so much of the service tax leviable on such operator, for the services provided in relation to a tour, if the tour operator is providing services solely of arranging or booking accommodation for any person in relation to a tour and the bill issued for this purpose indicates that it is towards charges for such accommodation.

Provided that no exemption form the taxable service provided by the tour operator shall be available in case the bill issued to the client only includes the service charges for arranging or booking accommodation for any person in relation to a tour and does not include the cost of such accommodation.

2. This notification shall come into force on the 1st day of September, 1997.

(M.K. ZUTSHI)
COMMISSIONER CENTRAL EXCISE-I, N. DELHI

Authority: Notification No. 40/97-ST, dt. 22.8.97

(Note:- see
1. Trade Notice No. 71/97-ST, dt. 29/8/97)

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