Tour operator exemption limited where bills omit or fail to show accommodation cost; service tax applies otherwise. The Central Government exempts from service tax the portion of a tour operator's taxable service that solely arranges or books accommodation when the bill expressly indicates the charge is for accommodation; no exemption applies if the bill records only service charges for arranging accommodation and omits the cost of the accommodation.
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Provisions expressly mentioned in the judgment/order text.
Tour operator exemption limited where bills omit or fail to show accommodation cost; service tax applies otherwise.
The Central Government exempts from service tax the portion of a tour operator's taxable service that solely arranges or books accommodation when the bill expressly indicates the charge is for accommodation; no exemption applies if the bill records only service charges for arranging accommodation and omits the cost of the accommodation.
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