Tour operator service definition requires primary engagement of ...

Tour operator service requires planning, scheduling tours; standalone hotel booking not covered. Hotel service taxable from 01.05.2011; prior exemption & double taxation avoidance discussed.

Case Laws Service Tax

July 23, 2024

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.

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Tour operator service definition requires primary engagement of ...

Tour operator service requires planning, scheduling tours; standalone hotel booking not covered. Hotel service taxable from 01.05.2011; prior exemption & double taxation avoidance discussed.

Case Laws Service Tax

July 23, 2024

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