https://www.taxtmi.com/caselaws?id=241359 The court allowed the appeals, setting aside orders inconsistent with the following conclusions: (a) The definition of "tour operator" excludes operating tours unless in a tourist vehicle; (b) Activities beyond tourist vehicles fall outside this definition; (c) Outbound tours outside India are not subject to Service Tax; (d) Planning and scheduling are incidental to organizing tours; (e) Export of service status for outbound tours was not decided; (f) Assessees may receive abatement benefits; (g) Extended limitation period invocation was unjustified; (h) Penalties imposition was unwarranted. en-us Tue, 10 Dec 2013 00:00:00 +0530 Wed, 17 Jun 2026 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241359 The court allowed the appeals, setting aside orders inconsistent with the following conclusions: (a) The definition of "tour operator" excludes operating tours unless in a tourist vehicle; (b) Activities beyond tourist vehicles fall outside this definition; (c) Outbound tours outside India are not subject to Service Tax; (d) Planning and scheduling are incidental to organizing tours; (e) Export of service status for outbound tours was not decided; (f) Assessees may receive abatement benefits; (g) Extended limitation period invocation was unjustified; (h) Penalties imposition was unwarranted. Case-Laws Service Tax Tue, 10 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241359