Ser tax
This query is : Resolved
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?
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?
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
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
Message likes :
1 times
04 July 2013
But as per notification 26/2012 for claiming abatement cenvat credit is not allowed. how can tour operator take credit?
Message likes :
1 times
04 July 2013
Ya you are correct. If abatement is taken than no CENVAT Credit can be availed.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Itr 1 processing
- Reporting Income under Section 44ADA
- Off Market debit and credit transaction
- ITR 2 Short Term gain & Long term gain
- ITR returnFY25-26
- INCOME TAX ON REDEVELOPEMENT OF FLAT
- Short Term Capital gain on shares bought and sold after 2018 onwards
- ITR validation error - Balance sheet is not filled
- ITR 1: Details for showing Exempt Income
- Share accounting-->fifo - capital gain - period as per fifo?
- Registration as Authorised Representative of minor
- Article ship defecit
- Bank Accounts in Balance Sheet for ITR 3
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
