Service tax exemption for tour operators applies where package tour bills are inclusive, limiting taxable liability accordingly. Exempts from service tax that portion of tax on tour operators which exceeds the amount calculated on forty per cent of the gross amount charged for a tour, where the operator provides a package tour (transportation and accommodation) and the bill indicates the charge is inclusive of such tour components.
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 exemption for tour operators applies where package tour bills are inclusive, limiting taxable liability accordingly.
Exempts from service tax that portion of tax on tour operators which exceeds the amount calculated on forty per cent of the gross amount charged for a tour, where the operator provides a package tour (transportation and accommodation) and the bill indicates the charge is inclusive of such tour components.
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