i have to file service tax return for restraurant servidces and tour operator can you please let me know the notification no to be filled in the return for above services
i have tried 26/2012 for tour operator but this notification no does not appear in list of notification no in return. can you provide us the latest notification no or list of all notification no
also whether i have to fill 12.36% or 3.09 as service tax rates in return
25 May 2014
In case of Restaurant services applicable notification no. is 24/2012 serial no.1.The rate of service tax applicable shall be 12.36% on abated value.
In case of tour operator service you can choose to pay service tax as per Rule 6 of Service Tax Rules,1994.
CAclubindia
