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        Service Tax

        Imposition of Service Tax on Tour Operators.

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        Service tax on tour operators: tour operators raising bills are liable for service tax under amended Service Tax Rules. The Service Tax (Seventh Amendment) Rules, 1997 amend the Service Tax Rules to provide that every tour operator who raises the bill for services rendered to any person is the person chargeable with service tax, making billing the operative criterion for determining taxable liability for tour operator services.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Service tax on tour operators: tour operators raising bills are liable for service tax under amended Service Tax Rules.

                                The Service Tax (Seventh Amendment) Rules, 1997 amend the Service Tax Rules to provide that every tour operator who raises the bill for services rendered to any person is the person chargeable with service tax, making billing the operative criterion for determining taxable liability for tour operator services.


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