https://www.taxtmi.com/caselaws?id=752318 CESTAT NEW DELHI set aside service tax demands on Business Auxiliary Services, outbound tours, Eurail pass sales, and foreign exchange transactions. The tribunal held that travel agents using CRS systems do not provide promotional services to passengers, outbound tours consumed outside India are not taxable, Eurail pass resale doesn't constitute tour operator services, and foreign exchange transactions lacked proper classification. Extended limitation period was deemed inapplicable due to contradictory legal precedents. Only service tax on inbound and domestic tours for normal period was upheld. en-us Thu, 02 May 2024 00:00:00 +0530 Wed, 08 May 2024 08:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752318 CESTAT NEW DELHI set aside service tax demands on Business Auxiliary Services, outbound tours, Eurail pass sales, and foreign exchange transactions. The tribunal held that travel agents using CRS systems do not provide promotional services to passengers, outbound tours consumed outside India are not taxable, Eurail pass resale doesn't constitute tour operator services, and foreign exchange transactions lacked proper classification. Extended limitation period was deemed inapplicable due to contradictory legal precedents. Only service tax on inbound and domestic tours for normal period was upheld. Case-Laws Service Tax Thu, 02 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752318