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Service Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Rule 6A (1) read with Section 6A (2) of the ST Rules, insofar as ...

Service Tax

September 2, 2017

Rule 6A (1) read with Section 6A (2) of the ST Rules, insofar as it seeks to describe export of tour operator services to include non-taxable services provided by tour operators, is ultra vires the FA and in particular Section 94(2) (f) of the FA and is, therefore, invalid. - HC

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

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

  3. 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

  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. 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...

  6. Nature of activities of logistic arrangements for the yatra from Delhi through Kumaon region upto Indo China border in relation to Kailash Manasarovar Yatra - whether ...

  7. Tour operator service - The rationale applicable to Stage Carriage Permits would equally apply to Contract Carriage vehicles covered by the permit under Section 74 of...

  8. 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...

  9. To provide tour operator service, the vehicle should necessarily be tourist vehicles - No evidence found that the vehicles used by the respondents were the tourist vehicles - AT

  10. 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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