https://www.taxtmi.com/notifications?id=327 Tour operator services (other than services in relation to a package tour) are exempt to the extent the service tax exceeds the amount calculated on forty per cent of the gross amount charged for the tour, where the bill indicates that amount as the gross charge. The exemption does not apply if Cenvat credit on inputs or capital goods has been claimed under the Cenvat Credit Rules, 2004, or if the operator has availed the benefit of the earlier concession notification; a package tour means transportation and accommodation are both arranged by the tour operator. en-us Thu, 05 Feb 2004 00:00:00 +0530 Tue, 10 Jan 2012 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=327 Tour operator services (other than services in relation to a package tour) are exempt to the extent the service tax exceeds the amount calculated on forty per cent of the gross amount charged for the tour, where the bill indicates that amount as the gross charge. The exemption does not apply if Cenvat credit on inputs or capital goods has been claimed under the Cenvat Credit Rules, 2004, or if the operator has availed the benefit of the earlier concession notification; a package tour means transportation and accommodation are both arranged by the tour operator. Notifications Service Tax Thu, 05 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/notifications?id=327