When a tourist approaches a tour operator, the tour operator approaches another tour operator who raises a bill in the name of the first tour operator charging service tax after abatement. The first tour operator raises a bill on the tourist for higher amount. In my opinion the first tour operator has to again charge service tax which is not eligible for any input credit.
Some times the First tour operator raises a bill for the tour for the like amount raised by the second tour operator & reflects certain amount as "service charges". In this circumstances also, the total amount will be subject to service tax without any input. Kindly confirm whether my understanding is correct
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