Indian tour
operator organising tours for foreign clients. While clauses (a) (b) and (c)
are satisfied inasmuch as the tour operator is located in India ... 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
onwards though they had
provided tour operator service (point to point bus service)
(upto 05.07.2009), tour operator services (Chartered Bus
Service) (upto 31.03.2010) and advertisement ... Tour Operator is defined under Section 65(115) ibid as
under : -
"Tour Operator means any person engaged in the business
of operating tours
onwards though they had
provided tour operator service (point to point bus service)
(upto 05.07.2009), tour operator services (Chartered Bus
Service) (upto 31.03.2010) and advertisement ... Tour Operator is defined under Section 65(115) ibid as
under : -
"Tour Operator means any person engaged in the business
of operating tours
onwards though they had
provided tour operator service (point to point bus service)
(upto 05.07.2009), tour operator services (Chartered Bus
Service) (upto 31.03.2010) and advertisement ... Tour Operator is defined under Section 65(115) ibid as
under : -
"Tour Operator means any person engaged in the business
of operating tours
tour operations involving a packaged tour; (b) tour operations other than in relation to a packaged tour; and (c) tour operations involving making of exclusive ... includes providing a tour leader to accompany the touring party throughout the tour; besides scheduling the tour package, operating the packaged tour, fixing the probable
tour operator'. It was essentially engaged in the
business of providing educational packages camouflaging them as ‗tour
operators services'. Therefore, eBIZ had committed ... defines ' tour operator' thus:
―tour Operator‖ means any person engaged in the business of
planning, scheduling, organising or arranging tours (which may
include
admissible.
iv. The services of Rent a Cab, Transport of Goods by
Road Services, Travel Agent's Services/ Tour Operator
Services all are input ... Financial Services.
II. Admissibility of CENVAT Credit on various services
such as club and association services, rent cab
service, travel agent service, tour operator service
herein referred to as appellant) was providing services of Rent-a-Cab scheme operator services and Tour Operators services. On intelligence, the officers visited ... appellant is not liable to pay tax under the category of tour operator services, confirmation of demand of this amount is in our view
raised through the show cause notice under
reference relate to the tour operator services performed
during the relevant period by the party, Mis Chishti Travel ... 2012-ST
dated 20.06.2012 has no relevancy to the Tour Operator
Services for Huj pilgrimage or Umrah as submitted by the
party.
51. Further Notification
Service Tax, under the reverse
charge mechanism on imported services, including tour operator services,
business exhibition services, and recurring UK office expenses Non-
payment ... taxable service, shall be taken; in
cases where assesses provided 'tour operator services' and 'rent-a-cab
services' where abatement
