TaxTMI 
TaxTMI 
Clarification - Export of Services
14 Apr 2006 
1 Reply 
1202 Views Asked by
Export of Services: Inbound tourism services largely performed in India are not export and are taxable.
Services arranged for inbound tourists where the major portion of tour delivery and hospitality occurs in India do not qualify as export of services and are subject to service tax; limited preparatory acts performed abroad do not render such principally India performed tourism services exempt. (AI Summary)
Services arranged for inbound tourists where the major portion of tour delivery and hospitality occurs in India do not qualify as export of services and are subject to service tax; limited preparatory acts performed abroad do not render such principally India performed tourism services exempt. (AI Summary)
My querry is reg. export of services. On of my client is reciving inboun tours. The company has sent one director abroad, who sends the inbound tourist in India. The director plans for the tour and provides minor services like welcome drink at airport etc. but major servire provided in India. My question is whether the services provided in India are export of service and exempt.
