1. The product can be so called service product
2. It has two components namely 'Visible and 'non-visible'
3. The visible products like, hotel charges, VISA/airtravel charges, charges for tour guides etc. . Service tax or any other tax would have already been accounted for by the provider while working out the package cost.
4. Invisible products are like providing services to coordinate and arrange amenities with hotels, air travel, etc. This invisible product only need to be service taxed.
5. Service providers should not calculate the service tax on the total package cost as they are doing now.
6. There is an urgent need to review the service tax modalities and take decision on transparency in this regard before the budget is announced more