https://www.taxtmi.com/caselaws?id=212967 The Tribunal ruled in favor of the appellant, an out-bound tour operator, determining that services performed outside India were not subject to service tax under the Finance Act, 1994. Citing a Circular by the CBEC, the Tribunal granted a waiver of pre-deposit and a stay against recovery during the appeal process, as the appellant's services were prima facie covered by the Circular. Despite services being partly in India, the Tribunal found the Circular applicable, leading to the exemption from service tax liability for services provided outside India. en-us Tue, 28 Jun 2011 00:00:00 +0530 Fri, 27 Apr 2012 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212967 The Tribunal ruled in favor of the appellant, an out-bound tour operator, determining that services performed outside India were not subject to service tax under the Finance Act, 1994. Citing a Circular by the CBEC, the Tribunal granted a waiver of pre-deposit and a stay against recovery during the appeal process, as the appellant's services were prima facie covered by the Circular. Despite services being partly in India, the Tribunal found the Circular applicable, leading to the exemption from service tax liability for services provided outside India. Case-Laws Service Tax Tue, 28 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212967