24th January, 2017


All Members, 

Dear Colleagues, 

Sub: Presentation on Service Tax made on 23rd January 2017 at The Ashok Hotel, New Delhi

As you are aware, an interactive meeting was organized by IATO yesterday at the Ashok Hotel, New Delhi, wherein we had invited Mr. S.C. Kamra, Advocate and expert on service tax. During the meeting, Mr. Kamra made presentation on the service tax - how the notification no. 4/2017 dated 12th January 2017 will impact the tour operators. Members had desired that the presentation made by Mr. Kamra be circulated to all.

Accordingly, the presentation is enclosed where all the clarifications have been given.

Also for claiming CENVAT Credit, members need to maintain record of CENVAT Credits to be taken on inputs services after 21 January 2017, for which a suggested format is attached, which members are advised to maintain.   

However, we are trying to seek clarification on the issue of services when tour operators provide only accommodation or only transportation. Letter to this effect is being sent to the Ministry of Finance for clarification. 

If you need any further information/clarification, you may contact:- 


Mr. S.C. Kamra 

S.C. KAMRA & Co.

Advocates & Solicitors

B-2/210, (Basement)

Safdarjung Enclave

New Delhi - 110029

Ph.: 011-26161079, 26185504, 26183763

Mobile No.: 98100 - 72662

Email ID : sckamra@airtelmail.in 


With best regards, 

Rajiv Mehra

Vice President

Click here to read Presentation on Service Tax

Click here to dowload CHART CENVAT Credit Account.docx