https://www.taxtmi.com/caselaws?id=347341 The Court declared that Rule 6A of the ST Rules, insofar as it includes non-taxable services in the definition of export of tour operator services, is ultra vires the FA and invalid. The central government is not empowered to decide the taxability of tour operator services provided outside the taxable territory. Services provided by Indian tour operators to foreign tourists from July 2012 to July 2017, paid for in foreign exchange, are not subject to service tax. Refunds, if applicable, will be processed under existing laws. The writ petition was disposed of without costs. en-us Thu, 31 Aug 2017 00:00:00 +0530 Tue, 27 Mar 2018 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347341 The Court declared that Rule 6A of the ST Rules, insofar as it includes non-taxable services in the definition of export of tour operator services, is ultra vires the FA and invalid. The central government is not empowered to decide the taxability of tour operator services provided outside the taxable territory. Services provided by Indian tour operators to foreign tourists from July 2012 to July 2017, paid for in foreign exchange, are not subject to service tax. Refunds, if applicable, will be processed under existing laws. The writ petition was disposed of without costs. Case-Laws Service Tax Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347341