NOTIFICATION No. 52/98 – Service Tax, dated the 18th July, 1998
G.S.R.(E) – 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 public interest so to do, hereby exempts the taxable services provided to any person by a tour operator in relation to a tour, from the whole of service tax leviable thereon under section 66 of the said Act.

2. This notification shall have effect upto and inclusive of the 31st day of March, 2000.

(ATUL GUPTA)
UNDER SECRETARY OF THE GOVERNMENT OF INDIA

F.No. B. 11/2/98-TRU

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