Exemption for services provided in relation to arranging or booking accommodation by a Tour operator.

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..... -ST, dated 22-8-1997] [As amended by NTF. NO. 12/2004-ST, Dated. 10-09-2004 ] In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxable service provided by a tour operator from so much of the service tax leviable on such operator, as is in .....

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..... isions of the Cenvat Credit Rules, 2004; or (c) such tour operator has availed the benefit under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003].] 2. This notification shall come into force on the 1st day of September, 1997. ********************* N .....

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