CENTRAL EXCISE COMMISSIONERATE-I NEW DELHI
C.No. CE-20/41/ST/Trade Notice/97
Dated: 29.8.97
TRADE NOTICE No. 68 CE (Service Tax) /97
Sub: Imposition of Service Tax on Tour Operators.
The Trade is hereby informed that 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:
- (1) These rules may be called the Service Tax (Seventh Amendment) Rules, 1997.
(2) 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”.
(M.K. ZUTSHI)
COMMISSIONER CENTRAL EXCISE-I, N. DELHI
Authority: Notification No. 38/97 dt. 22.8.97
