Applicability of service tax - overseas corporate tours

[Guest]

1) Whether service tax is applicable for overseas corporate tours organised by tour operator 2) If the tour operator has not charged Service tax, what is the implication on the service receiver.? 3) Can service tax credit can be availed if service tax is paid ?

AI Summary

Service Tax Applicability on Overseas Corporate Tours: Clarifying Export Status and Cenvat Credit Eligibility A query was raised about the applicability of service tax on overseas corporate tours organized by a tour operator, questioning the implications for the service receiver if the operator does not charge service tax, and whether service tax credit can be availed if service tax is paid. The response requested further details to determine whether the service qualifies as an export and the availability of Cenvat credit.