GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION No. 4/2017-Service Tax
New Delhi, the 12th January, 2017
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, being satisfied that it is necessary in
the public interest so to do, hereby makes the following further amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue)
No.26/2012-
Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 468 (E), dated the 20th June, 2012, namely:-
1. In the said notification, in the first paragraph, in the TABLE, for Sl. No. 11 and the
entries relating thereto, the following shall be substituted, namely:-
| (1) |
(2) |
(3) |
(4) |
| 11 |
Services by a tour operator |
60 |
(i) CENVAT credit on inputs and capital goods used for providing the
taxable service, has not been taken under the provisions of the CENVAT
Credit Rules, 2004.
(ii) The bill issued for this purpose indicates that it is inclusive of
charges of accommodation and transportation required for such a tour and
the amount charged in the bill is the gross amount charged for such a
tour including the charges of accommodation and transportation required
for such a tour.. |
2. This notification shall come into force on the 22nd day of January, 2017.
(Anurag Sehgal)
Under Secretary to the Government of India
[F. No. 354/42/2016-TRU]
Note:-The principal notification
No. 26/2012 - Service Tax, dated 20th June, 2012, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 468 (E), dated the 20th June, 2012 and was last amended by notification
No.38/2016- Service Tax, dated the 30th August, 2016, vide G.S.R. 835(E), dated the 30th August, 2016.