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    <title>Exemption from levy of service tax – tour operator services – from 1-4-2000 to 4-2-2004</title>
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    <description>The Central Government directed that for tour operator services relating to passenger transport (excluding package tours) operating under a contract carriage permit, for the period 1 April 2000 to 4 February 2004, any service tax in excess of that calculated on a value equal to forty per cent of the gross amount charged shall not be required to be paid where such services were not being taxed during that period in accordance with a generally prevalent practice.</description>
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      <description>The Central Government directed that for tour operator services relating to passenger transport (excluding package tours) operating under a contract carriage permit, for the period 1 April 2000 to 4 February 2004, any service tax in excess of that calculated on a value equal to forty per cent of the gross amount charged shall not be required to be paid where such services were not being taxed during that period in accordance with a generally prevalent practice.</description>
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