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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Tour Operator Service - business of organizing outbound tour - ...

Service Tax

April 19, 2017

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

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  1. 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...

  2. Maintainability of appeal before tribunal - Seizure of goods - Section 110(A) - Two member bench disagrees with the decision of larger bench - matter referred to the...

  3. Demand of service tax - Management consultancy service - activity of running, operating and managing the entire hotel business - As both Members have a difference of...

  4. Tour Operator Service - The appellant's contention is that he is not a tour operator. He is not involved in the business of planning, scheduling, organising or arranging...

  5. 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...

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

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

  8. Reference the matter to the larger bench of 3 members by the Single Member Bench - Even if the learned Member hearing this appeal found it difficult to accept the view...

  9. 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

  10. 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...

 

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