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:-
- (I) These rules may be called the Service Tax (Seventh Amendment) Rules, 1997
(ii) 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."