Service tax exemption on tour operator transport services: excess tax over prescribed valuation not required to be paid. The Central Government directed that for tour operator services relating to passenger transport (excluding package tours) operating under a contract carriage permit, for the period 1 April 2000 to 4 February 2004, any service tax in excess of that calculated on a value equal to forty per cent of the gross amount charged shall not be required to be paid where such services were not being taxed during that period in accordance with a generally prevalent practice.
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.
Service tax exemption on tour operator transport services: excess tax over prescribed valuation not required to be paid.
The Central Government directed that for tour operator services relating to passenger transport (excluding package tours) operating under a contract carriage permit, for the period 1 April 2000 to 4 February 2004, any service tax in excess of that calculated on a value equal to forty per cent of the gross amount charged shall not be required to be paid where such services were not being taxed during that period in accordance with a generally prevalent practice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
