Service Tax Imposed on Air Travel Agents and Mandap Keepers under Section 88 of the Finance Act, 1997

Effective July 1, 1997, the Central Government, exercising powers under section 88 of the Finance Act, 1997, mandates the imposition of service tax on air travel agents and mandap keepers. This enforcement pertains to taxable services as outlined in sub-clauses (l) and (p) of clause (41) of section 65 of the Finance Act, 1994.

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