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.
Under Secretary to the Government of India
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