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of <h1>Government Exempts Certain Tour Operator Services from Service Tax for 2000-2004 Due to Prevalent Practices</h1> The Central Government has issued a notification exempting certain tour operator services from the levy of service tax for the period between April 1, 2000, and February 4, 2004. This exemption applies to services related to the transport of passengers, excluding package tours, provided under a contract carriage permit. The exemption is granted because a prevalent practice during that period did not levy the tax as required under the Finance Act, 1994. Consequently, service tax payable on these services, beyond 40% of the gross amount charged, is not required to be paid for services not taxed during that time.
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