Service tax on tour and rent-a-cab services imposes registration, valuation and payment obligations under applicable service tax rules. Service tax applies to Rent a Cab Scheme Operators and Tour Operators from 1-4-2000. A rent a cab operator is any person renting cabs; a tour operator is any person operating tours in tourist vehicles or using vehicles leased from permit holders. Taxable value is the gross amount charged for services, inclusive of rental, accommodation, food and other ancillary charges. Abatements are available for package tours (60%) and for sole accommodation booking services (90%) subject to billing requirements. Registrations (Form ST 1), payment via specified challans, provisional assessment, half yearly ST 3 returns, and assessment and appellate procedures mirror central excise processes.
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Provisions expressly mentioned in the judgment/order text.
Service tax on tour and rent-a-cab services imposes registration, valuation and payment obligations under applicable service tax rules.
Service tax applies to Rent a Cab Scheme Operators and Tour Operators from 1-4-2000. A rent a cab operator is any person renting cabs; a tour operator is any person operating tours in tourist vehicles or using vehicles leased from permit holders. Taxable value is the gross amount charged for services, inclusive of rental, accommodation, food and other ancillary charges. Abatements are available for package tours (60%) and for sole accommodation booking services (90%) subject to billing requirements. Registrations (Form ST 1), payment via specified challans, provisional assessment, half yearly ST 3 returns, and assessment and appellate procedures mirror central excise processes.
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