Imposition of Service Tax on Tour Operators.

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..... e/97 TRADE NOTICE No. 68 CE (Service Tax) /97 Dated: 29.8.97 The Trade is hereby informed that in exercise of the powers conferred by sub-section (1), read with sub-section (2) of Section 94 of the .....

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..... lowing 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". .....

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