Free Demo Request

Notification No.38/97, Dated 22 Aug 1997

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:-

  1. (I) These rules may be called the Service Tax (Seventh Amendment) Rules, 1997
  2. (ii) They shall come into force on the 1st day of September, 1997.

  3. 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."

Back

High-volume of Loyal
and Trusted Customers!

We feel pride in offering our customers the wide range of products of the top leading brands of the world.

BCG Binani
Godrej
Induslnd Bank
Indian Oil
ITC Limited
Jindal Steel Power
Milton
Paharpur
Philips
Reliance
TATA Chemicals Limited
The Times of India
Wipro
Yamaha
Dalmia Bharat Cement
JCB
Pernod Ricard