Tour operator service definition requires primary engagement of planning, scheduling, organizing tours...

Tour operator service definition requires primary engagement of planning, scheduling, organizing tours by mode of transport covered by permit under Motor Vehicles Act, 1988; standalone hotel accommodation arrangement cannot be classified as tour operator service. Hotel accommodation service was brought under service tax net from 01.05.2011; prior non-taxability and double taxation avoidance principle discussed. Extended period limitation invoked erroneously as facts were known; when service tax itself not leviable, extended period cannot be invoked. Commissioner's order set aside; appeal allowed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X