Tour operator services tax treatment clarified; billing and package tour definition determine exemption eligibility by notification amendment The amendment replaces prior entries to define package tour and to classify tour-operator services into package tours, accommodation-booking-only services, and other tour-related services; applicability of service tax or exemption depends on the invoice/bill indicating that charges are inclusive of tour cost, specify accommodation charges, or state the gross amount for the tour, and exemption does not apply where the invoice only records service charges for arranging or booking accommodation without the accommodation cost.