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Service Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Tour Operator services - the buses do not conform to the ...

Service Tax

February 12, 2016

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

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

  2. 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

  3. 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...

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

  5. 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...

  6. Tour operator service - Liability on seat reservation charges - the bus reservation is for conduct of the tours and therefore, it forms rightly part of the tour...

  7. 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...

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

  9. 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...

  10. 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...

 

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