Service Tax Abatement for Tour Operator Services Rationalised
Seeks to
amend notification No. 26/2012-ST dated 20.06.2012 so as to rationalize the
abatement for tour operator services
[Service Tax
Notification No. 04 dated 12th January 2017]
In exercise of the powers
conferred by sub-section (1) of 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 makes the following further amendments in the
notification of the Government of India in the Ministry of Finance (Department
of Revenue) No.26/2012- Service Tax, dated the 20thJune, 2012, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 468 (E), dated the 20th
June, 2012, namely:-
1. In the said
notification, in the first paragraph, in the TABLE, for Sl. No. 11 and the
entries relating thereto, the following shall be substituted, namely:-
|
(1) |
(2) |
(3) |
(4) |
|
“11 |
Services
by a tour operator |
60 |
(i) CENVAT credit on inputs and capital goods used for
providing the taxable service, has not been taken under the provisions of the
CENVAT Credit Rules, 2004. (ii)
The bill issued for this purpose indicates that it is inclusive of charges of
accommodation and transportation required for such a tour and the amount
charged in the bill is the gross amount charged for such a tour including the
charges of accommodation and transportation required for such a tour.”. |
2. This notification shall
come into force on the 22nd day of January, 2017.
[F. No. 354/42/2016-TRU]