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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
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).-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
th
June, 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
th
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 22
nd
day of January, 2017.
[F. No. 354/42/2016-TRU]

(Anurag Sehgal)
Under Secretary to the Government of India
Note:-The principal notification No. 26/2012 - Service Tax, dated 20
th
June, 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
th
June, 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.
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