Jungle safari and Pick up And drop facility to guest

[Riya Uttarwar]

one of my client is running resort in tourist area where they are providing jungle safari, pick up and drop facility to guest. My question is how to pay service tax on these services?is there any abatement to these services? What will be the service heading tax code to pay service tax.Even there are some exemptions for permit fees.can anyone guide me in this regard.

AI Summary

Resort's Jungle Safari Services Eligible for 30% Abatement Under Notification No. 26/12-ST; Conditions Apply. A client operating a resort in a tourist area offers jungle safaris and pick-up/drop-off services and seeks advice on service tax obligations, including potential abatements and applicable tax codes. The discussion reveals that services are charged separately. A participant advises that these services fall under 'Bundled Services,' allowing a 30% abatement from the gross receipt per Notification No. 26/12-ST, provided certain conditions, such as non-availment of Cenvat Credit, are met. The client expresses gratitude for the guidance received.