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of <h1>Tour Operators Exempt from Service Tax Beyond 10% for Accommodation-Related Charges Under Finance Act Section 93</h1> The Central Government, under section 93 of the Finance Act, 1994, exempts tour operators from service tax beyond 10% of the gross amount charged for arranging or booking accommodation related to tours. This exemption applies only if the bill specifies charges for accommodation. However, it does not apply if the invoice includes only service charges without accommodation costs, if Cenvat credit is claimed, or if benefits under Notification No. 12/2003-Service Tax are availed. This notification, initially issued on August 22, 1997, was amended on September 10, 2004, and took effect on September 1, 1997.
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