Abatement - Services by a tour operator

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..... 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 such a tour. (ii) a tour, if the tour .....

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..... 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 the bill is the gross amount charged for such a tour." From 1.10.2014 to .....

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..... han 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 exemption shall not apply in such cases where the invoice, bill or challan issued by the tour operator, in relation to a tour, .....

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..... rson 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 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 acco .....

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..... 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 or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours, -notification no 26/2012-ST dated 20/6/12
Manuals, Ready reckoner, Law an .....

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