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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 institute in our country has been given a tour package to Singapore. whether the service arranged to these students is exempted. kindly refer the exemption notification no.06/2014 w.e.f. 11.07.2014 kindly advice for this. Thanking you , Rahul - Reply By Raja .....

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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 exemption available. However it is a debatable point and requires adjudication by quasi-judicial authorities or by courts if necessary. You may say that you are eligible to exemption as noted above but the department will not agree and they will showcause .....

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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, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. Up to 11.07.2014 :- (Notification No.25/12-ST) [Entry No.9:-Services provided to or by an educational institution in r .....

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