Package tour operator

717 views 1 replies

priyaank

C.A finalist

39 Points Joined October 2007

Hi,

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

Are they enitled to avail credit of service tax paid on Input Servives
Current rate of Abatement (with circular no)
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