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5th February, 2004
Notification No. 2/2004 - Service Tax
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 taxable service (other than service in relation
to a package tour) provided by a tour operator from so much
of the service tax leviable on such operator, as is in excess of
the amount of service tax calculated on ten per cent. of the gross
amount charged from any person by such operator for the services
provided in relation to a tour and bill issued for this purpose
indicates that the amount charged in the bill is the gross amount
charged for such a tour.
Explanation : For the purposes of this
notification, the expression “package tour” means a tour in which
the provisions for transportation and accommodation for stay of
the person undertaking the tour has been afforded by the tour operator.
G.S.Karki
Under Secretary to the Government of India
F.No.354/16/2004-TRU
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