TaxTMI 
TaxTMI 
Service Tax — Imposition of
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....in relation to one or more disciplines of engineering; (ii) a custom house agent to a client in relation to the entry or departure of conveyances or the import or export of goods; (iii) a steamer agent to a shipping line in relation to a ship's husbandry or despatch or administrative work related thereto as well as the booking, advertising or canvassing of cargo includi....
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....a mandap keeper to a customer in relation to the use of a mandap in any manner including the facilities provided to the customer in relation to such use as well as services, if any rendered as a caterer; this also includes the hiring of banquet halls, marriage halls, invitation halls, etc. including in hotels on the occasion of weddings, business or social functions; (x)(a) a tour op....
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....r such services, including freight but excluding insurance charges. 1.4 In the case of the services rendered by an outdoor caterer, the value of the taxable service shall be the gross amount charged from the client, which shall include the charges for supply of food, edible preparations, alcoholic and non-alcoholic beverages, crockery and similar articles and accoutrements. It may be noted....
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....ed by the definition. 1.6 In the case of the services rendered by a tour operator, the value of the taxable service shall be the gross amount charged from the client, including charges for providing accommodation, food and other facilities in the course of tour. Tour operators will include tourist taxis and tourist buses, having a tourist permit under the Motor Vehicles Act, 1988 or the ru....