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Amendment in notification no. 1/2006 Service Tax dated 1.3.2006 – Effective Rate of Service Tax

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.... New Delhi, the 23^rd August, 2007 G.S.R. (E). In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Rev....

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....in relation to a tour, if the tour operator is providing services solely of arranging or booking accommodation for any person in relation to a tour. (iii) Services, other than services specified in (i) and (ii) above, provided or to be provided to any person, by a tour operator in relation to a tour. The bill issued for this purpose indicates that it is inclusive of charges for such a tour. ....