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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 38/2007-Service Tax
New Delhi, the 23rd
August, 2007
G.S.R. (E). In exercise of the
powers conferred by sub-section (1) of section 93 of the Finance Act, 1994
(32 of 1994), the Central Government, on being satisfied that it is
necessary in the public interest so to do, hereby makes the following
further amendment in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 1/2006-Service Tax, dated
the 1st March, 2006, vide number G.S.R. 115 (E), dated the 1st
March, 2006, namely: -
In the said notification, in the Table, for
S.No. 2 and the entries relating thereto, the following shall be
substituted, namely: -
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(1) |
(2) |
(3) |
(4)
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(5) |
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"2. |
(n) |
(i) Services provided or to be provided to
any person, by a tour operator in relation to a package tour.
Explanation.- The expression
"package tour" means a tour wherein transportation, accommodation for
stay, food, tourist guide, entry to monuments and other similar
services in relation to tour are provided by the tour operator as part
of the package tour to the person undertaking the tour.
(ii) Services provided or to be
provided to any person, by a tour operator in relation to a tour, if
the tour operator is providing services solely of arranging or booking
accommodation for any person in relation to a tour.
(iii) Services, other than services
specified in (i) and (ii) above, provided or to be provided to any
person, by a tour operator in relation to a tour. |
The bill issued for this purpose indicates
that it is inclusive of charges for such a tour.
(a) The invoice, bill or challan issued
indicates that it is towards charges for such accommodation, and
(b) this exemption shall not apply in
such cases where the invoice, bill or challan issued by the tour
operator, in relation to a tour, only includes the service charges for
arranging or booking accommodation for any person and does not include
the cost of such accommodation.
The bill issued indicates that the
amount charged in the bill is the gross amount charged for such a
tour.
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(G.G. Pai)
Under Secretary to the
Government of India
[F.No. 356/82/2006-TRU]
Note:- The principal notification No.
1/2006-Service Tax, dated the 1st March,2006, was published in
the Gazette of India , Part II, Section 3, sub-section (i)vide
number G.S.R. 115(E), dated the 1st March,2006 and was last
amended by notification No. 20/2006-Service Tax, dated the 25th
April,2006, G.S.R. 250(E), dated the 25th April,2006.
Go to
"Service Tax Update - 2007" Listings
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