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Service tax on tour operators

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(Querist)
16 February 2017 Hello, My query is that if a tour operator does not show the cost of tour in its invoice, and only show his markup, what will be the rate of Service tax rate applicable. Also, can he avail Cenvat Credit?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
17 February 2017 15% service tax payable on such mark ups. Cenvat credit can be availed on input service.

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