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TMI BlogService Tax — Imposition ofX X X X Extracts X X X X X X X X Extracts X X X X ..... ng; (ii) a custom house agent to a client in relation to the entry or departure of conveyances or the import or export of goods; (iii) a steamer agent to a shipping line in relation to a ship's husbandry or despatch or administrative work related thereto as well as the booking, advertising or canvassing of cargo including container feeder services; (iv) a clearing and forwardi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the customer in relation to such use as well as services, if any rendered as a caterer; this also includes the hiring of banquet halls, marriage halls, invitation halls, etc. including in hotels on the occasion of weddings, business or social functions; (x)(a) a tour operator to any person in relation to a tour; (x)(b) a rent a cab operator scheme in relation to the renting of a ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the value of the taxable service shall be the gross amount charged from the client, which shall include the charges for supply of food, edible preparations, alcoholic and non-alcoholic beverages, crockery and similar articles and accoutrements. It may be noted that in-flight caterers are also included in the definition of outdoor caterers. 1.5 In the case of the services rendered by a pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss amount charged from the client, including charges for providing accommodation, food and other facilities in the course of tour. Tour operators will include tourist taxis and tourist buses, having a tourist permit under the Motor Vehicles Act, 1988 or the rules made there-under. In the case of the services rendered by a rent a cab scheme operator, the value of the taxable Service shall be the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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