Even prior to Sept. 10, 2004, ancillary services of tour operator were liable to service tax

Service Tax : All services provided by Tour Operator in relation to tour (porterage, monuments visit, guide, food and general assistance services etc.) are liable to service tax both prior to 10-9-2004 and subsequent to 10-9-2004; amendment in section 65(115) enlarging definition of tour operator is clarificatory