https://www.taxtmi.com/caselaws?id=313910 For the pre-negative list service tax regime, taxability of outbound tour activities depends on the amended definition of "tour operator" and the factual nature of the service rendered under the charging and valuation provisions of the Finance Act, 1994. The inclusive wording of the amended definition was treated as not limiting the main definition, and prior pre-amendment interpretation was held not to control the amended regime. For the period 01.04.2005 to 31.03.2011, taxable territory was not a separate determining factor; the levy turned on whether the service fell within the enumerated taxable service and was rendered in India. en-us Thu, 19 Oct 2023 00:00:00 +0530 Tue, 07 May 2024 23:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313910 For the pre-negative list service tax regime, taxability of outbound tour activities depends on the amended definition of "tour operator" and the factual nature of the service rendered under the charging and valuation provisions of the Finance Act, 1994. The inclusive wording of the amended definition was treated as not limiting the main definition, and prior pre-amendment interpretation was held not to control the amended regime. For the period 01.04.2005 to 31.03.2011, taxable territory was not a separate determining factor; the levy turned on whether the service fell within the enumerated taxable service and was rendered in India. Case-Laws Service Tax Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313910