Tour operator service definition requires primary engagement of ...

Tour Operator Services Must Involve Tour Planning with Permitted Transport; Standalone Hotel Stays Not Included.

July 23, 2024

Case Laws Service Tax AT

Tour operator service definition requires primary engagement of planning, scheduling, organizing tours by mode of transport covered by permit under Motor Vehicles Act, 1988; standalone hotel accommodation arrangement cannot be classified as tour operator service. Hotel accommodation service was brought under service tax net from 01.05.2011; prior non-taxability and double taxation avoidance principle discussed. Extended period limitation invoked erroneously as facts were known; when service tax itself not leviable, extended period cannot be invoked. Commissioner's order set aside; appeal allowed.

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Tour operator service definition requires primary engagement of ...

Tour Operator Services Must Involve Tour Planning with Permitted Transport; Standalone Hotel Stays Not Included.

July 23, 2024

Case Laws Service Tax AT

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