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of <h1>5% Service Tax Imposed on Tour Operators from September 1, 1997, with Abatements for Package Tours and Accommodation Bookings.</h1> The circular outlines the imposition of a 5% service tax on services provided by tour operators, effective from September 1, 1997, as per the Finance Bill, 1997. Tour operators, defined under the Motor Vehicles Act, 1988, must hold a tourist permit. The tax applies to domestic and inbound tours, including those conducted by tourist taxis and buses. For package tours, a 60% abatement is allowed, while a 90% abatement applies when solely booking accommodations. The tax is applicable only for services rendered within India. Operators must register and file returns as per the Service Tax Rules, 1994.
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