Home Highlights April 2017 Year 2017 This

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1. Levy of Service Tax with respect to Tour Operator’s Service - The Tribunal differentiated between inbound and outbound tours, determining that while inbound tours were...

2. Tour operator service definition requires primary engagement of planning, scheduling, organizing tours by mode of transport covered by permit under Motor Vehicles Act,...

3. Whether the activity of providing services in relation to outbound tours, i.e. tours in locations outside the territory of India, including the operation of tours and...

4. Service tax liability on tour operators providing services within taxable territory of India, even if tours involve non-taxable territory - Planning, scheduling,...

5. Tour Operator Service - The appellant's contention is that he is not a tour operator. He is not involved in the business of planning, scheduling, organising or arranging...

6. Tour Operator's Service - as the assessee were running the buses on predetermined routes in scheduled hours under such permit can be held to have undertaken the business...

7. Classification of services - Tour Operator service or not - rate of tax - local transportation services along-with services like sightseeing, tour guide, elephant ride...

8. Tour Operator Service - operating contract carriage buses from Hyderabad to Shridi - demand confirmed - AT

9. Classification of services - ‘Ancillary Services’ provided to various passenger/ tourist on behalf of main tour operators - The Applicant does not charge for the...

10. Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging...

11. Services provided by APSRTC a State Owned organization - Service of tours of marriage parties, excursions, party meetings etc. - services of transporting of company...

12. Tour operators service - The appellants contended that the outbound tours are taken abroad and therefore no service tax can be levied in India on the same is prima facie...

13. Benefit of Notification No. 39/97 – Rent-a-cab operator service – The appellants are giving only cabs – thus the appellants are not covered under the scope of tour...

14. Demand of service tax - Tour Operator Service - appellants provide/supply the contract carriage business (not tourist vehicles) to their customers on their demand only....

15. Tour operator service - All the planning of tours have been made by M/s Gujarat Ambuja Cements Ltd. In that circumstances, w.e.f, 10/9/04, the appellant is, out of the...