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Service Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Demand of service tax - Tour Operator Service - appellants ...


Contract Carriage Services Not Classified as "Tour Operators" Post-September 2004, No Service Tax Applicable.

November 19, 2015

Case Laws     Service Tax     AT

Demand of service tax - Tour Operator Service - appellants provide/supply the contract carriage business (not tourist vehicles) to their customers on their demand only. Therefore the activity of the appellant is not covered by the definition of "Tour Operator' for the period post 10-09-2004 - AT

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