CENTRAL EXCISE COMMISSIONERATE-I NEW DELHI
C.No. CE-20/41/ST/Trade Notice/97

Dated: 29.8.97

TRADE NOTICE No. 68 CE (Service Tax) /97

Sub: Imposition of Service Tax on Tour Operators.

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 Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:

1. (1) These rules may be called the Service Tax (Seventh Amendment) Rules, 1997.
   (2) They shall come into force on the 1^st day of September, 1997.
   
2. In the Service Tax Rules, 1994, in rule 2, in sub-rule (1), in clause (d), after sub-clause (xv), the following 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".

(M.K. ZUTSHI)
COMMISSIONER CENTRAL EXCISE-I, N. DELHI

Authority: Notification No. 38/97 dt. 22.8.97

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