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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Service tax on package tour operators reduced, lowering the effective levy for bundled tour services while preserving invoice conditions.</h1> The notification reduces the effective service tax levied on package tour services-defined as tours bundling transport, accommodation, food, guides and similar elements-when the bill is inclusive of package charges. Accommodation-only booking services receive separate, limited treatment conditional on invoices that specifically indicate accommodation charges; the concession is inapplicable if the invoice shows only service charges for arranging accommodation. Other non-package tour services remain subject to the prevailing full effective rate.

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