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    <title>Exemption for services provided in relation to arranging or booking accommodation by a Tour operator.</title>
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    <description>Exemption for taxable services by a tour operator arranging or booking accommodation applies where the bill indicates charges are for accommodation; tax relief is limited to the amount in excess of tax calculated on a fixed portion of the gross amount charged. The exemption does not apply if the invoice excludes accommodation cost and only shows service charges, if Cenvat credit has been taken, or if benefits under an earlier notification have been availed.</description>
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      <description>Exemption for taxable services by a tour operator arranging or booking accommodation applies where the bill indicates charges are for accommodation; tax relief is limited to the amount in excess of tax calculated on a fixed portion of the gross amount charged. The exemption does not apply if the invoice excludes accommodation cost and only shows service charges, if Cenvat credit has been taken, or if benefits under an earlier notification have been availed.</description>
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