Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax, dated the 20th June, 2003 [GSR 503 (E)

Indian Service Tax

Notifications

[Notification No. 39/97-ST, dt. 22/8/1997]

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 gross amount charged from any person by such operator for the services provided in relation to a tour, where the tour operator provides a package tour to any person and the bill issued for this purpose indicates that it is inclusive of charges for such a tour.

[Provided that the said exemption shall not apply in such cases where

• the credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Credit Rules, 2004; or

• such tour operator has availed the benefit under the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax, dated the 20th June, 2003 [GSR 503 (E), dated the 20th June, 2003].]

Explanation

For the purposes of this notification, the expression "package tour" 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.

This notification shall conme into force on the 1/9/1997

[Notification No. 40/97-S.T., dated. 22/8/1997]

In exercise of the powers conferred by Sec. 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 the 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 ten per cent of the gross amount charged from any person by such operator for the services provided in relation to a tour, if the tour operator is providing services solely of arranging or booking accommodation for any person in relation to a tour and the bill issued for this purpose indicates that it is towards charges for such accommodation:

Provided that no exemption from the taxable service provided by the tour operator shall be available in case the bill issued to the client only includes the Inserted by Noti. No. 12/2004-ST, dt. 10/9/2004.

Service charges for arranging or booking accommodation for any person in relation to a tour and does not include the cost of such accommodation.

This notification shall come into force on the 1/9/1997.

In exercise of the p[owers 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 the taxable services provided by a tour operator to the Diplomatic Missions specifird in column (2) of the Schedule hereto annexed from the whole of service tax leviable theron under section 66 of the said Act.

Schedule

Sl.No. Name of the Diplomatic Missions Sl.No. Name of the Diplomatic Missions Sl.No. Name of the Diplomatic Missions 1 Argentina 13 Lebanon 24 Turkmienistan 2 Austria 14 Morocco 25 Vietnam 3 Australia 15 Malaysia 26 Bahrain 4 Botswan 16 Nepal 27 Iraq 5 Bulgaria 17 Namibia 28 Japan 6 Brunei 18 Nigeria 29 Kazakshtan 7 China 19 Pakistan 30 Mexico 8 Columbia 20 Finland 31 Palestine 9 Cuba 21 Phillippines 32 United States of America 10 Cyprus 22 Qatar 33 Sahrawi Arab Democratic Republic 11 Ireland 23 Singapore 34 Holy See 12 Korea (Republic)

[Notification 52/98-ST, dt. 18/07/1998]

In exercise oif the power conferredby 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, hreby exempts the taxable services provided ti any oerson by a tour operator in relation to a tour, from the whole of service tax leviable thereon under Section 66 of the said Act.

This notification shall have effect upto and inclusiveof the 31^st day of March, 2000.

[Notification N0. 2/2004-ST, dt. 5/2/2004]

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 piblic interest so to do, hereby exempts taxabl service (other than service in relation to a package tour) provided by a tour operator from so much of the sevice tax leviable on such operator, as is in excess of the amout of servce tax calculated on¹[forty] per cent of the gross amount charged from any person by such oerator for the sevice provided in relation to a tour and bill issued for this purpose indicates that the amount charged in the bill is the gross amount charged for such a tour.

[Provide that the said exemptions shall not apply in such cases where-

• credit of duty paid on inputs or capital goods has been taken under the provisions of the Cenvat Rules, 2004, or

• such operator has been taken under the Government on India in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax, dated the 20^thJune, 2003 [G.S.R. 503 (E), datedthe 20^th June, 2003].]

Explanation

For the purpose of thiws notification, the expression “package tour” 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.

Prior to 10/9/2004

[Notification No. 25/2004-ST, dt. 10/9/2004]

for full text see under “Banking & Other Financial Services”.