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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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(2) |
(3) |
(4) |
(5) |
| “2. |
(n) |
- 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.
- 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.
- 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.
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The bill issued for this purpose
indicates that it is inclusive o
f charges for such a tour.
- The invoice, bill or challan
issued indicates that it is towards
charges for such accommodation,
and
- 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. |
25
10
40”
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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.
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