rates for levying service tax on tour operators

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What is the rate at which service tax is to be levied on services provided by outbound and inbound Tour Operators?

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Service Tax rate is 12.36%

If tour Operator provides accommodation including food, services of a guide ,etc to the tour tourists - 40% of the total charges is exempted from service tax

if the Tour Operator provides services only in booking or arranging accommodation to a client  - 60% of the tax is exempted from service tax


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