https://www.taxtmi.com/circulars?id=663 Service tax applies to persons who hold a tourist permit and provide services in relation to a tour; the taxable base is the gross amount charged to the client and includes accommodation, food and other facilities. For package tours that mandatorily include accommodation, a 60% abatement is available (tax on 40% of gross) where the bill clearly indicates included charges; a 90% abatement applies where the operator solely books or arranges accommodation and the bill includes accommodation cost. Tax covers domestic and inbound tours; registration, payment, quarterly returns, provisional assessment and assessment powers are prescribed. en-us Fri, 29 Aug 1997 00:00:00 +0530 Thu, 12 Jan 2012 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=663 Service tax applies to persons who hold a tourist permit and provide services in relation to a tour; the taxable base is the gross amount charged to the client and includes accommodation, food and other facilities. For package tours that mandatorily include accommodation, a 60% abatement is available (tax on 40% of gross) where the bill clearly indicates included charges; a 90% abatement applies where the operator solely books or arranges accommodation and the bill includes accommodation cost. Tax covers domestic and inbound tours; registration, payment, quarterly returns, provisional assessment and assessment powers are prescribed. Circulars Service Tax Fri, 29 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=663