Exemption for tour operator accommodation services limits service tax to amount above tax on fixed gross portion; exclusions apply. Exemption for taxable services by a tour operator arranging or booking accommodation applies where the bill indicates charges are for accommodation; tax relief is limited to the amount in excess of tax calculated on a fixed portion of the gross amount charged. The exemption does not apply if the invoice excludes accommodation cost and only shows service charges, if Cenvat credit has been taken, or if benefits under an earlier notification 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.
Exemption for tour operator accommodation services limits service tax to amount above tax on fixed gross portion; exclusions apply.
Exemption for taxable services by a tour operator arranging or booking accommodation applies where the bill indicates charges are for accommodation; tax relief is limited to the amount in excess of tax calculated on a fixed portion of the gross amount charged. The exemption does not apply if the invoice excludes accommodation cost and only shows service charges, if Cenvat credit has been taken, or if benefits under an earlier notification have been availed.
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