Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Tour operators service - The appellants contended that the ...


Service Tax May Apply to Outbound Tours Conducted Abroad Despite Prima Facie Challenge by Appellants.

December 8, 2011

Case Laws     Service Tax     AT

Tour operators service - The appellants contended that the outbound tours are taken abroad and therefore no service tax can be levied in India on the same is prima facie not tenable.... - AT

View Source

 


 

You may also like:

  1. Appellant not liable to pay tax on outbound tours irrespective of service recipient's location as per Rule 3(2) of Export of Service Rules, 2005 and Notification No....

  2. 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...

  3. Whether the activity of providing services in relation to outbound tours, i.e. tours in locations outside the territory of India, including the operation of tours and...

  4. Levy of service tax on charges collected on dishonoring of cheques - Service being intangible, arguments are raised based on Rule 5 of Service Tax (Determination of...

  5. Translation service and interpretation service - whether the appellant is liable to pay service tax on translation service and interpretation service provided by them -...

  6. Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

  7. Broadcasting service - allotment of airtime and uplink income - prima facie the activity was taxable - AT

  8. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

  9. Prima facie, the activities of conducting tests for evaluation of a person’s English speaking understanding and writing abilities may not fall under the category of...

  10. Tour operator service definition requires primary engagement of planning, scheduling, organizing tours by mode of transport covered by permit under Motor Vehicles Act,...

  11. Tour Operator Service - business of organizing outbound tour - division bench of tribunal referred the matter to the larger bench

  12. Payment of service tax by the other person on behalf of assessee (the service provider) - prima facie service tax cannot be demanded again from the assessee - AT

  13. Service Tax on Profit sharing agreement - Demand of Service tax on account of business support services provided to BCCI-IPL – prima facie demand is not maintainable - AT

  14. Demand of service tax on retention money - Engineers sent abroad - that the services rendered by the assessee falls under the Export of service which is eligible for...

  15. Refund of Service Tax paid - export of services or not - Business Support Service - The appellant may have rendered the service as an agent of his overseas principals...

 

Quick Updates:Latest Updates