Imposition of Service Tax on Tour Operators

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.... 97 TRADE NOTICE No. 70 CE (Service Tax) / 97, Dated: 29.8.97 The Trade is hereby informed that in exercise of the powers conferred by Section 93 of the Finance Act, 1994 (32 of 1994), the Central G....

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....ion for any person in relation to a tour and the bill issued for this purpose indicates that it is towards charges for such accommodation. Provided that no exemption form the taxable service provided....