Effective rate of service tax for tour operator services (other than service in relation to a package tour)

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..... on No. 2/2004-S.T., Dated. 5/2/2004] [As amended by Notification No. 08/2004-ST, Dated 09/07/2004 and Notification No. 12/2004-ST, Dated 10/9/2004 ] 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 (other than serv .....

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..... , No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003].] Explanation: For the purposes of this notification, the expression "package tour" means a tour in which the provisions for transportation and accommodation for stay of the person undertaking the tour has been afforded by the tour operator. ************************* Note : 1. For the wor .....

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