Tax Management India. Com TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Service tax exemption

Service Tax - Started By: - RAHUL DAS - Dated:- 6-3-2017 Last Replied Date:- 7-3-2017 - Dear Sir, I was working in a travel operating agency , a pvt ltd company. they have made a transaction , in which a group of students from an educational institut .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

gopalan Ranganathan - The Reply = Sir, As per Sl. No. 9 (b) of Notification No. 25/2012-ST dated 20.6.2012 as amended only Services provided to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

my opinion strictly speaking the clause 'transport of students, faculty and staff' is applicable only to service provided within taxable territory (India). In respect of foreign tours arranged by the educational institution there is no exemp .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Notice denying the exemption to you. - Reply By RAHUL DAS - The Reply = Sir,We the travel agents are providing the service to the educational institute. - Reply By KASTURI SETHI - The Reply = Dear Querist, I support the views of Sh.Ranganathan Sir a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d by the tour operator as part of the package tour to the person undertaking the tour, c. tour operator means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

espect of education exempted from service tax, by way of,- (a) auxiliary educational services; or (b) renting of immovable property;] After 11.07.2014 :- [9. Services provided :- (a) by an educational institution to its students, faculty and staff; ( .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cational institution; (iv) services relating to admission to, or conduct of examination by, such institution;] PRIOR TO 1.7.12 (Relevant for clarification of nature of service) Tour Operator s definition and scope has been defined under erstwhile Sec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

des any person engaged in the business of operating tours in a tourist vehicle or a contract carriage by whatever name called, covered by a permit, other than a stage carriage permit, granted under the Motor Vehicles Act, 1988 (59 of 1988) or the rul .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version