Service Tax Applicability on Tour, Travel and Transportation
Services Provided by Transportation Industry
- Air Travel Agent Services
- Cargo Handling Service
- Clearing and Forwarding Agent Services
- Courier Agency Service
- Goods Transport Operators
- Rail Travel Agents Service
- Rent-a-Cab Scheme Operator Service
- Supply of Tangible Goods Service
- Tour Operator Services
- Transport of Goods By Air
- Transport of Goods By Coastal Shipping (Services By Way Of Transportation Of Goods By Inland Waterways Is Placed In The Negative List)
- Transport of Goods By Rail Including Transport Of Goods In Containers By Rail (Transport of Passengers By Rail In Air-Conditioned Class/First Class Also To Be Paid Under This Accounting Code)
- Transport of Goods By Road/Goods Transport Agency Service
- Transport of Goods Through Pipeline or Other Conduit
- Transport of Passengers Embarking on Domestic/International Journey by Air
- Transport of Persons by Cruise Ship
- Travel Agent For Booking of Passage(Other Than Air/Rail Travel Agents)
Service Tax Rate
Abatement [Notification 26/2012-ST dated 20-06-2012]
Exemption under Negative List/Mega Exemption Notification
Reverse Charge Mechanism (Notification No.30/2012-ST dated 20-06-2012)
Issues & Clarification
