Tour operator service tax classification consolidated; circular withdraws earlier technical clarifications and clarifies taxable scope and exemptions. Service tax applies to services provided by a tour operator in relation to a tour; a tour is a journey between places irrespective of distance. A tourist vehicle is a contract carriage meeting prescribed specifications, and a tour operator plans, schedules, organises or arranges tours (including accommodation and sightseeing) and includes operators of tours in tourist vehicles or contract carriages covered by permits other than stage carriage permits. The term 'tour' excludes journeys organised for educational bodies except commercial training or coaching centres. An administrative circular consolidates and withdraws prior technical clarifications on service tax scope, classification, valuation and exemptions.
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Provisions expressly mentioned in the judgment/order text.
Tour operator service tax classification consolidated; circular withdraws earlier technical clarifications and clarifies taxable scope and exemptions.
Service tax applies to services provided by a tour operator in relation to a tour; a tour is a journey between places irrespective of distance. A tourist vehicle is a contract carriage meeting prescribed specifications, and a tour operator plans, schedules, organises or arranges tours (including accommodation and sightseeing) and includes operators of tours in tourist vehicles or contract carriages covered by permits other than stage carriage permits. The term "tour" excludes journeys organised for educational bodies except commercial training or coaching centres. An administrative circular consolidates and withdraws prior technical clarifications on service tax scope, classification, valuation and exemptions.
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