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    <title>Service Tax on services rendered by a (i) Rent-a-Cab Scheme Operator (ii) Tour Operators with effect from 1-4-2000 — Procedure</title>
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    <description>Service tax applies to Rent a Cab Scheme Operators and Tour Operators from 1-4-2000. A rent a cab operator is any person renting cabs; a tour operator is any person operating tours in tourist vehicles or using vehicles leased from permit holders. Taxable value is the gross amount charged for services, inclusive of rental, accommodation, food and other ancillary charges. Abatements are available for package tours (60%) and for sole accommodation booking services (90%) subject to billing requirements. Registrations (Form ST 1), payment via specified challans, provisional assessment, half yearly ST 3 returns, and assessment and appellate procedures mirror central excise processes.</description>
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    <pubDate>Thu, 27 Apr 2000 00:00:00 +0530</pubDate>
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      <description>Service tax applies to Rent a Cab Scheme Operators and Tour Operators from 1-4-2000. A rent a cab operator is any person renting cabs; a tour operator is any person operating tours in tourist vehicles or using vehicles leased from permit holders. Taxable value is the gross amount charged for services, inclusive of rental, accommodation, food and other ancillary charges. Abatements are available for package tours (60%) and for sole accommodation booking services (90%) subject to billing requirements. Registrations (Form ST 1), payment via specified challans, provisional assessment, half yearly ST 3 returns, and assessment and appellate procedures mirror central excise processes.</description>
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