Service Tax Rules, 1994 – Seventh Amendment

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..... .38/1997-ST, dated 22-8-1997 ] In exercise of the powers conferred by sub-section (1), read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government, here .....

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..... vi) in relation to services provided by a tour operator, every tour operator who raises the bill for services rendered to any person by such operator." - Notification Tax Management India - taxman .....

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