A tour operator is engaged in providing services such as accomodation, sight seeing, eurail booking, arranging food outside India, will these services which are rendered & received outside India, if covered under Service Tax?
If answer to above is yes, please provide relevant section & rate of Service Tax, exemption or abatement if any or totally exempted?
If the travel agent/tour operator arranges for visas & while billing charges to his client cost of visas (which is a reimbursement of visa charges paid by tour operator to foreign consulates on behalf of his client)alongwith his service charges, & also collects service tax on service charges so charged @ 12.36%. In this connection, pl let us knw above services covered under which section of ST, at present he has registered himself as tour operator/ other travel agent.
CAclubindia
