Exemption for services provided in relation to a ‘Package Tour’

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..... 9-2004 ] In exercise of the powers conferred by 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 exempts taxable service provided by a tour operator from so much of the service tax leviable on such operator, as is in excess of the amount of service tax calculated on forty per cent Of the gros .....

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..... means a tour in which the provision for transportation and accommodation for stay of the person undertaking the tour has been afforded by the tour operator. 2. This notification shall come into force on the 1st day of September, 1997. ********************** Note : 1. Has been inserted vide Notification No. 12/2004 dated 10/9/2004 - Notification Tax Management India - taxmanagement .....

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