Service tax
monish
(Querist) 08 July 2014
This query is : Resolved
Sir,
If a tour Operator(Registered in mumbai) books Hotel accommodation in J&K then whether service tax is leviable on it?also as per which rule of Place of provision rules,2012.
Whether Tour operator would be considered as an "Intermediary"[Rule 2(f)of Place of provision rules,2012.]
Whether it would be covered under Rule 9 or Rule 8 of Place of provision rules,2012.(assuming that the tour operator is providing Main service).
H.M.Patnaik
(Expert) 09 July 2014
The services rendered by a organisation registered under the Service Tax Act, any where in India is exigible to Service tax at its principal place of business irrespective of theplace where services are actually rendered .