TaxTMI 
TaxTMI 
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.
Jungle safari and Pick up And drop facility to guest
05 May 2016 
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Bundled services abatement for resort jungle safari and transport applies, subject to conditions on Cenvat credit availability.
Charges for jungle safari and pick up/drop services provided by a resort are taxable and, when supplied as composite offerings, treated as Bundled Services permitting an abatement from gross receipts subject to prescribed conditions, including restrictions on claiming Cenvat credit; applicability depends on whether services are charged separately or as part of a package, and permit fee exemptions must be assessed within that classification framework. (AI Summary)
Charges for jungle safari and pick up/drop services provided by a resort are taxable and, when supplied as composite offerings, treated as Bundled Services permitting an abatement from gross receipts subject to prescribed conditions, including restrictions on claiming Cenvat credit; applicability depends on whether services are charged separately or as part of a package, and permit fee exemptions must be assessed within that classification framework. (AI Summary)