Exemption from levy of service tax – tour operator services – from 1-4-2000 to 4-2-2004

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..... ctice was generally prevalent regarding levy of service tax (including non-levy thereof) under section 66 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act) on services provided by a tour operator providing services in relation to transport of passengers from one place to another (other than services provided in relation to package tour) operating under a contra .....

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..... mit issued by the appropriate transport authority, as is in excess of the service tax calculated on a value which is equivalent to forty per cent. of the gross amount charged by such service provider for providing the said taxable service, shall not be required to be paid in respect of such taxable service on which the service tax was not being levied during the aforesaid period in accordance with .....

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