TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY DATED THE 23rd AUGUST, 2007
1st Bhadrapada, 1929(Saka)
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
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: -
(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.
Under Secretary to the Government of India
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 25thApril,2006.
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