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of <h1>Seventh Amendment to Service Tax Rules: Tour Operators Must Comply with New Sub-clause (xvi) from September 1, 1997.</h1> The Central Government, exercising its authority under the Finance Act, 1994, has issued the Seventh Amendment to the Service Tax Rules, 1994, effective from September 1, 1997. This amendment involves an insertion in rule 2, sub-rule (1), clause (d), specifically adding sub-clause (xvi). The new sub-clause mandates that every tour operator who issues a bill for services provided must comply with the service tax regulations as outlined in the amendment.
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