CENTRAL EXCISE COMMISSIONERATE-I NEW DELHI
C.No. CE-20 / 41 / ST /Trade Notice
Dated: 29.8.97
TRADE NOTICE No. 69 CE (Service Tax) / 97
Sub: Imposition is hereby 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 public interest so to do, hereby exempts taxable service 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 forty per cent. Of the gross amount charged from any person by such operator for the services provided in relation to a tour, where the tour operator provides a package tour to any person and the bill issued for this purpose indicates that it is inclusive of charges for such a tour.
- This notification shall come into force on the 1st day of September 1997.
Explanation:- For the purposes of this notification, the expression package tour means a tour in which the provision for transportation and accommodation for stay of the person undertaking the tour has been afforded by the tour operator.
(M.K. ZUTSHI)
COMMISSIONER CENTRAL EXCISE-I, N. DELHI
Authority: Notification No. 39/97 dt. 22.8.97
