https://www.taxtmi.com/circulars?id=134 Service tax applies to services provided by a tour operator holding a tourist permit, with taxable value as the gross amount charged to the client including accommodation, food and other facilities. Abatements apply: 60% abatement (taxable at 40%) where a package tour mandatorily includes accommodation and the bill is inclusive; 90% abatement where the service is solely booking/arranging accommodation and the bill includes accommodation cost. Tax applies to domestic and inbound tours; outbound tours are excluded. The operator who raises the bill is responsible for registration, collection and remittance under prescribed forms and challans. en-us Fri, 22 Aug 1997 00:00:00 +0530 Thu, 12 Jan 2012 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=134 Service tax applies to services provided by a tour operator holding a tourist permit, with taxable value as the gross amount charged to the client including accommodation, food and other facilities. Abatements apply: 60% abatement (taxable at 40%) where a package tour mandatorily includes accommodation and the bill is inclusive; 90% abatement where the service is solely booking/arranging accommodation and the bill includes accommodation cost. Tax applies to domestic and inbound tours; outbound tours are excluded. The operator who raises the bill is responsible for registration, collection and remittance under prescribed forms and challans. Circulars Service Tax Fri, 22 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=134