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Package tour operator

Service Tax (Legacy) 749 views 1 replies

Hi,

Every one I need clarification on the following issues relating to "Package Tour Operator"

  1. Are they enitled to avail credit of  service tax paid on Input Servives
  2. Current rate of Abatement (with circular no)
  3. Tax liabilty of service receiver where serviced received from abroad. 
Replies (1)
Hi, 1. Package tour operator are eligible for cenvat credit. But if they avail credit ,they are not eligible for abatement. 2.Abatement is 75%(Notfn.No.1/06 S.T. dated 1.3.2006 3. The receiver of taxable service is liable to pay service tax it the service is provided from outside india subjec to certain conditions


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