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elroy (Practicing CA)     12 October 2013

Service tax on packaged tour operators

My Client is a Pvt Ltd Co. registered as a tour operator. they arrange for these overseas tours along with accomodation. what is the rate of service tax applicable to them? Can they claim cenvat credit as well or they cant if they already claim abatement?



 3 Replies

Nirmit Choraria

Nirmit Choraria (CA Final)     12 October 2013

Checkout this link

https://www.servicetax.gov.in/st-profiles/tour-opr.pdf

 

Just amend with the rate @ 12% + 2% +1%

 

1 Like
Rohit Goel

Rohit Goel (Article Assistant)     26 March 2014

S no.
Taxable Service
Partial abatement/ Composition Scheme
Conditions
Statutory Reference
1
Accommodation booking service
10% of amount charged
1) No CENVAT Credit.
2) Invoice should be inclusive of cost of accommodation
S. No. 11(ii) of Notif. No. 26/2012-ST dt 20.6.12
2
Package tours - wherein transportation, accommodation for stay, food, tourist guide, entry to monuments and other similar services in relation to tour are provided as part of the package
Tax is payable on 25% of gross amount charged
1)  No CENVAT credit available.
2)  Bill to be inclusive of all charges for the tour.
S. No. 11(i) of Notif. No. 26/2012-ST dt 20.6.12
3
Tour operator – providing services solely of arranging or booking accommodation for any person in relation to a tour.
Tax is payable on 10% of  amount charged
1)  No CENVAT credit available.
2)  Bill to be inclusive of all charges for such accommodation.
3)  This exemption shall not apply in such cases where the invoice, bill or challan issued by the tour operator, in relation to a tour, only includes the service charges for arranging or booking accommodation for any person and does not include the cost of such accommodation.
S. No. 11(ii) of Notif. No. 26/2012-ST dt 20.6.12
4
Tour operator – Other than abovementioned services
 
Tax is payable on 40% of amount charged.
1)  No CENVAT credit available.
2)  Bill to be inclusive of all charges for the tour.
3)  The bill issued indicates that the amount charged in the bill is the gross amount charged for such a tour.
S. No. 11(iii) of Notif. No. 26/2012-ST dt 20.6.12

 I hope this answer satisfy your need 

For any further queries please send your query on  https://www.ajsh.in/enquiry.php 

 

Thank You

Smriti Anupam

Smriti Anupam   12 April 2021

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