NOTIFICATION No. 38/97-ST,
dated 22-8-1997
In exercise of the powers conferred by sub-section (1), read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government, hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:-
(I) These rules may be called the Service Tax (Seventh Amendment) Rules, 1997
(ii) They shall come into force on the 1st day of September, 1997.
In the Service Tax Rules, 1994, in rule 2, in sub-rule (1) in clause (d), after sub-clause (xv), the following sub-clause shall be inserted, namely:-
“(xvi) in relation to services provided by a tour operator, every tour operator who raises the bill for services rendered to any person by such operator.”
