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 ?

[sunil vyas]

Please ellaborate the query so as to ascertain export of service and availability of Cenvat credit

AI Summary

Service tax applicability for overseas corporate tours depends on whether the service qualifies as export of service and Cenvat credit eligibility. Applicability of service tax to overseas corporate tours by a tour operator turns on whether the supply qualifies as an export of service. Three issues arise: service tax applicability, consequences for the recipient if the operator did not charge service tax, and entitlement to Cenvat credit where service tax is paid. The advisor requests further factual elaboration to ascertain export status and Cenvat credit availability, indicating outcomes depend on the factual characterisation of the supply.