https://www.taxtmi.com/circulars?id=660 The Service Tax (Seventh Amendment) Rules, 1997 amend the Service Tax Rules to provide that every tour operator who raises the bill for services rendered to any person is the person chargeable with service tax, making billing the operative criterion for determining taxable liability for tour operator services. en-us Fri, 29 Aug 1997 00:00:00 +0530 Thu, 12 Jan 2012 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=660 The Service Tax (Seventh Amendment) Rules, 1997 amend the Service Tax Rules to provide that every tour operator who raises the bill for services rendered to any person is the person chargeable with service tax, making billing the operative criterion for determining taxable liability for tour operator services. Circulars Service Tax Fri, 29 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=660