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    <title>Effective rate of service tax on package tour operator has been reduced</title>
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    <description>The notification reduces the effective service tax levied on package tour services-defined as tours bundling transport, accommodation, food, guides and similar elements-when the bill is inclusive of package charges. Accommodation-only booking services receive separate, limited treatment conditional on invoices that specifically indicate accommodation charges; the concession is inapplicable if the invoice shows only service charges for arranging accommodation. Other non-package tour services remain subject to the prevailing full effective rate.</description>
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      <description>The notification reduces the effective service tax levied on package tour services-defined as tours bundling transport, accommodation, food, guides and similar elements-when the bill is inclusive of package charges. Accommodation-only booking services receive separate, limited treatment conditional on invoices that specifically indicate accommodation charges; the concession is inapplicable if the invoice shows only service charges for arranging accommodation. Other non-package tour services remain subject to the prevailing full effective rate.</description>
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