TaxTMI 
TaxTMI 
Is the Scouting/Guiding activities is liable to pay the service tax or not?
Applicability of service tax - Scouting/Guiding
10 Jun 2009 
3 Replies 
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Service tax applicability for scouting/guiding hinges on whether it forms part of Tour Operator Services.
Scouting or guiding services are subject to service tax only when they form an integral component of a taxable service-most notably Tour Operator Services-and the provider is registered under that taxable service; standalone scouting or guiding that is not part of a taxable composite service and does not exhibit characteristics of a taxable service is not liable. Determination depends on factual assessment of bundling, marketing, pricing and the service's characterization within applicable taxable service definitions. (AI Summary)
Scouting or guiding services are subject to service tax only when they form an integral component of a taxable service-most notably Tour Operator Services-and the provider is registered under that taxable service; standalone scouting or guiding that is not part of a taxable composite service and does not exhibit characteristics of a taxable service is not liable. Determination depends on factual assessment of bundling, marketing, pricing and the service's characterization within applicable taxable service definitions. (AI Summary)