Tour operator services abatement-Service Tax Rationalization-Notification

Tour operator services abatement-Service Tax Rationalization. No CENVAT credit on inputs and capital goods undertaking and bill to be inclusive

The Notification seeks to amend notification No. 26/2012-ST dated 20.06.2012 so as to rationalize the abatement for tour operator services

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

NOTIFICATION No. 4/2017-Service Tax

New Delhi, the 12^th January, 2017

G.S.R. —(E).-I 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 20^thJune, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 468 (E), dated the 20^thJune, 2012, namely:-

1. In the said notification, in the first paragraph, in the TABLE, for SI. No. 11 and the entries relating thereto, the following shall be substituted, namely:-

2. This notification shall come into force on the 22^nd day of January, 2017.

(Anurag Sehgal)

Under Secretary to the Government of India

Note:-The principal notification No. 26/2012 – Service Tax, dated 20^thJune, 2012, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 468 (E), dated the 20^thJune, 2012 and was last amended by notification No.38/2016- Service Tax, dated the 30^th August, 2016, vide G.S.R. 835(E), dated the 30^th August, 2016.