https://www.taxtmi.com/caselaws?id=250876 Outbound tour activity was treated as outside the scope of "tour operator" service under Section 65(115) of the Finance Act, 1994, as construed by the Tribunal, because the composite service was operated by a mode of transport not covered by the Motor Vehicles Act, 1988. The Tribunal also accepted that service tax could not be levied on services provided and consumed beyond Indian territory in such outbound tour activity. On that basis, the confirmed demand of service tax, interest and penalties could not survive, and relief was granted to the assessee. en-us Thu, 03 Jul 2014 00:00:00 +0530 Wed, 27 Aug 2014 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250876 Outbound tour activity was treated as outside the scope of "tour operator" service under Section 65(115) of the Finance Act, 1994, as construed by the Tribunal, because the composite service was operated by a mode of transport not covered by the Motor Vehicles Act, 1988. The Tribunal also accepted that service tax could not be levied on services provided and consumed beyond Indian territory in such outbound tour activity. On that basis, the confirmed demand of service tax, interest and penalties could not survive, and relief was granted to the assessee. Case-Laws Service Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250876