NTF. NO. 15/2007-ST, DT. 04/04/2007
- Document type
- Notification
- Reference no.
- I
- Dated
- Category
- ST Notifications 2007
Services provided by a tour operator to transport of passengers from one place to another
Services provided by a tour operator to transport of passengers from one place to another
Now, therefore, in exercise of the powers conferred by section 11C of the Central Excise Act 1944 (1 of 1944) read with section 83 of the Finance Act, the Central government hereby directs that the service tax payable 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 contract carriage permit 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 the said practice.
[F. No. 354/180/2005-TRU]
(G.G. Pai)
Under Secretary to the Government of India