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Service Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Tour operator services - service was rendered using luxury bus ...


Luxury Bus Classified as Contract Carriage Under Motor Vehicle Act, 1988; Tour Operator Services Subject to Service Tax.

March 1, 2016

Case Laws     Service Tax     AT

Tour operator services - service was rendered using luxury bus which was having permit under the Motor Vehicle Act, 1988 and the said bus was not a stage carriage but a contract carriage. Thus, the respondent provided tour operator service - AT

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