https://www.taxtmi.com/circulars?id=53426 Service tax is proposed to be extended to a specified list of commercial services and levied as a percentage on the gross amount charged to the client or customer, with service specific valuation rules: air travel agent value includes booking charges and commission but excludes airfare; goods transport operator value includes freight but excludes insurance; outdoor caterer value includes food, beverages and related articles; pandal/shamiana and mandap services include setup and catering charges; tour operator value includes accommodation, food and tour facilities; rent a cab value includes rental. The levy commences on a gazette notified date after enactment. en-us Tue, 04 Mar 1997 00:00:00 +0530 Wed, 17 Jun 2015 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53426 Service tax is proposed to be extended to a specified list of commercial services and levied as a percentage on the gross amount charged to the client or customer, with service specific valuation rules: air travel agent value includes booking charges and commission but excludes airfare; goods transport operator value includes freight but excludes insurance; outdoor caterer value includes food, beverages and related articles; pandal/shamiana and mandap services include setup and catering charges; tour operator value includes accommodation, food and tour facilities; rent a cab value includes rental. The levy commences on a gazette notified date after enactment. Circulars Service Tax Tue, 04 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53426