Home Highlights March 2014 Year 2014 This

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1. Tour operator service - They only provided buses on fixed charges for transportation of staff as per the schedule and timing decided by the client company. In such...

2. Tour Operator Service - operating contract carriage buses from Hyderabad to Shridi - demand confirmed - AT

3. Tour operator services - service was rendered using luxury bus which was having permit under the Motor Vehicle Act, 1988 and the said bus was not a stage carriage but a...

4. Classification of services - ‘Ancillary Services’ provided to various passenger/ tourist on behalf of main tour operators - The Applicant does not charge for the...

5. Scope of tour operators service - assessee is entitled to exemption of tax on collections generated from use of ‘tourist buses’ for passengers other than tour etc. - AT

6. Classification of services - Tour Operator service or not - rate of tax - local transportation services along-with services like sightseeing, tour guide, elephant ride...

7. Service of Tour Operator' & 'Rent-a-cab operator' - assessee was providing buses to L.G. Electronics for dropping the staff of L.G. Electronics and was receiving the...

8. Tour Operator's Service - as the assessee were running the buses on predetermined routes in scheduled hours under such permit can be held to have undertaken the business...

9. Services provided by APSRTC a State Owned organization - Service of tours of marriage parties, excursions, party meetings etc. - services of transporting of company...

10. Provided Bus/Minibus to for transporting employees, school children, families from various places to the place of their work, school etc. do not falling within the scope...

11. Tour Operator services - the buses do not conform to the specifications in terms of Rule 128 of the Central Motor Vehicles Rules. - AT

12. Levy of Service Tax with respect to Tour Operator’s Service - The Tribunal differentiated between inbound and outbound tours, determining that while inbound tours were...

13. Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

14. Rent-a-cab operator service - There is no person involved as a recipient of a Rent-a-Cab service to whom the buses is handed over under a rent agreement - in this fact...

15. Benefit of Notification No. 39/97 – Rent-a-cab operator service – The appellants are giving only cabs – thus the appellants are not covered under the scope of tour...