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Appellant not liable to pay tax on outbound tours irrespective of service recipient's location as per Rule 3(2) of Export of Service Rules, 2005 and Notification No. 09/2005. Liable to pay service tax on domestic outbound tours as per Section 67 of Finance Act. Not liable for service tax on web design charges as domain name not a trademark u/s 65(55a) of Finance Act, 1994. CESTAT partly allowed appeal - set aside demand on outbound tours and web charges, upheld demand on domestic tours and renting of immovable property.
Appellant not liable to pay tax on outbound tours irrespective of service recipient's location as per Rule 3(2) of Export of Service Rules, 2005 and Notification No. 09/2005. Liable to pay service tax on domestic outbound tours as per Section 67 of Finance Act. Not liable for service tax on web design charges as domain name not a trademark u/s 65(55a) of Finance Act, 1994. CESTAT partly allowed appeal - set aside demand on outbound tours and web charges, upheld demand on domestic tours and renting of immovable property.
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