Ser tax

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anil khatri (Querist)
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03 July 2013 service provided by a tour operator for:

1) for international tour is export of service?

2) tour service provided to foreign nationals in India & received in foreign currency is export of service?

3) Tour operator charge s tax @3.09% & paid input s tax @ 3.09% to other tour operator. Would he take input credit of the same?

Pradeep Nainawati

Pradeep Nainawati (Expert)
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04 July 2013 service provided by tour operator is covered by Rule 9 of Place of Provisions Rules 2012.Place of tour operator will be place of provisions. Answer to your queries are

1)No its not export
2)No its not export
3)Yes he can

For further reference kindly refer place of provisions rule 2012 and Input Service definition under rule 2(l) of CENVAT credit rules 2004

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anil khatri

anil khatri (Querist)
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04 July 2013 But as per notification 26/2012 for claiming abatement cenvat credit is not allowed. how can tour operator take credit?

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Pradeep Nainawati

Pradeep Nainawati (Expert)
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04 July 2013 Ya you are correct. If abatement is taken than no CENVAT Credit can be availed.

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