Package tour tax exemption limits service tax liability where billing is inclusive and credit benefits are not claimed. Exemption reduces a tour operator's service tax liability for a package tour by relieving tax in excess of that calculated on forty per cent of the gross charge where the operator issues an inclusive bill and provides both transportation and accommodation; the exemption is excluded if Cenvat credit has been taken or alternative notification benefits have been availed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Package tour tax exemption limits service tax liability where billing is inclusive and credit benefits are not claimed.
Exemption reduces a tour operator's service tax liability for a package tour by relieving tax in excess of that calculated on forty per cent of the gross charge where the operator issues an inclusive bill and provides both transportation and accommodation; the exemption is excluded if Cenvat credit has been taken or alternative notification benefits have been availed.
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