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
- Difference between Date of Payment and Date of Deduction?
- Tax Audit Applicability – Newly Formed Partnership Firm with Profit Below 6%/8%
- Unregistered suppliers utility
- TDS CREDIT MISMATCHING
- Buy back of shares u/s69
- GST Rate for Catering Services
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- URGENT-Eligible leaves being shown as 24 days for 3 years Articleship instead of 156 days in 108
- EXPORT COMMERCIAL INVOICE HSN CODE
- ITR 4 and Bank transactions
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
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
