Service tax liability on tour operators providing services ...

Tour operators liable for service tax on domestic operations despite inclusion of overseas travel.

Case Laws Service Tax

September 23, 2024

Service tax liability on tour operators providing services within taxable territory of India, even if tours involve non-taxable territory - Planning, scheduling, organizing activities undertaken in taxable territory attract service tax - No intent to evade duty as interpretation of 'tour operator' contested - Extended period of limitation not invokable - Matter remanded to determine duty liability within normal limitation period.

View Source

← Previous Next →

Service tax liability on tour operators providing services ...

Tour operators liable for service tax on domestic operations despite inclusion of overseas travel.

Case Laws Service Tax

September 23, 2024

You may also like:

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

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...

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

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

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

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...

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

Service of Tour Operator' & 'Rent-a-cab operator' - assessee was providing buses to L.G. Electronics for dropping the staff of L.G. Electronics and was receiving the...

E-commerce operator definition under GST Act examined. Applicant found to be owner of digital platform facilitating supply of services, qualifying as e-commerce operator....

Tour operator service - They only provided buses on fixed charges for transportation of staff as per the schedule and timing decided by the client company. In such...

Cenvat credit - input services - service tax paid on the services of tour operators/travels for transporting the staff working at their factory (pickup and drop) -...

Levy of service tax - commission received from the DTH operators - On the SIM cards, recharge coupons etc., where the service tax has been paid on the M.R.P by the main...

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...

Scope of tour operators service - assessee is entitled to exemption of tax on collections generated from use of ‘tourist buses’ for passengers other than tour etc. - AT

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...

Quick Updates: