Tour Operator (hereinafter referred as Service Provider) provides services to the ultimate consumers (Recipient) through various counterparts such as the Airline companies, local taxi operators, hotel, embassy issuing visas and many other services. The major sources of Income for Tour Operators are:
1. Domestic/ International Hotel Bookings
2. Air Ticket & Commission from Airlines Companies
3. Sale Tour Packages
4. Travel Related Services like Visa, Passport, etc.
5. Railway Reservations
6. Car Rental Services, Travel Insurance
Source Taxguru
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