https://www.taxtmi.com/caselaws?id=763557 CESTAT New Delhi held that appellant tour operator was not liable for service tax on outbound tours as these services are performed outside India territory, covered under Export of Service Rules exemption. However, service tax was confirmed on domestic inbound tours provided to Indian travelers, as these fall within Indian territory and attract taxation under tour operator service provisions. The demand for service tax on web design charges was set aside, as domain names do not constitute intellectual property rights or trademarks under applicable law. Appeal was partly allowed with demands on outbound tours and web charges set aside, while domestic tour tax liability was upheld. en-us Tue, 10 Dec 2024 00:00:00 +0530 Fri, 20 Dec 2024 11:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763557 CESTAT New Delhi held that appellant tour operator was not liable for service tax on outbound tours as these services are performed outside India territory, covered under Export of Service Rules exemption. However, service tax was confirmed on domestic inbound tours provided to Indian travelers, as these fall within Indian territory and attract taxation under tour operator service provisions. The demand for service tax on web design charges was set aside, as domain names do not constitute intellectual property rights or trademarks under applicable law. Appeal was partly allowed with demands on outbound tours and web charges set aside, while domestic tour tax liability was upheld. Case-Laws Service Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763557