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of <h1>Finance Bill 1997 Introduces 5% Service Tax on Consulting, Travel, Catering, and More Pending Parliamentary Approval.</h1> The Finance Bill 1997 proposes to impose a 5% service tax on various services, effective upon parliamentary approval. The services include consulting engineers, custom house agents, steamer agents, clearing and forwarding agents, manpower recruitment agencies, air travel agents, goods transport operators, outdoor caterers, pandal or shamiana contractors, mandap keepers, tour operators, and rent-a-cab operators. The taxable value is based on the gross amount charged, with specific inclusions for each service type, such as commissions for air travel agents and catering charges for pandal contractors. The tax will be effective from a date announced in the official gazette.
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