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TMI BlogAbatement - Services by a tour operatorX X X X Extracts X X X X X X X X Extracts X X X X ..... r in relation to,- (i) a package tour Effective Rate of tax : 25% of Service Tax prescribed u/s 66B Conditions : (a) CENVAT credit on inputs, capital goods and input services other used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004 . (b) The bill issued for this purpose indicates that it is inclusive of charges for suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. (iii) any services other than specified at (i) and (ii) above. Effective Rate of tax : 40% of Service Tax prescribed u/s 66B Conditions : (a) CENVAT credit on inputs, capital goods and input services used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004 . (b)The bill issued indicates that the amount charged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice Tax prescribed u/s 66B Conditions :(a) CENVAT credit on inputs, capital goods and input services other than the input service of a tour operator, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004 . (b) The invoice, bill or challan issued indicates that it is towards the charges for such accommodation. (c) This exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-3-2016 11. Services by a tour operator in relation to,- (i) a tour, only for the purpose of arranging or booking accommodation for any person Effective Rate of tax : 10% of Service Tax prescribed u/s 66B Conditions: (a) CENVAT credit on inputs, capital goods and input services other than input services of a tour operator, used for providing the taxable service, has not been t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) The bill issued for this purpose indicates that it is inclusive of charges for such a tour and the amount charged in the bill is the gross amount charged for such a tour. Definitions and meaning: c. tour operator means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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