https://www.taxtmi.com/caselaws?id=789798 Outbound international tour services provided by an Indian tour operator to Indian tourists were held taxable as 'Tour Operator Service' for the pre-negative list period because the activity fell within the statutory levy under the Finance Act, 1994, and the Larger Bench view prevailed over contrary smaller Bench reasoning. On limitation and penalty, conflicting interpretations of law and the reference to a Larger Bench meant suppression was not established for invoking the extended period, and the same bona fide interpretational dispute made penalty unsustainable. The demand was therefore confined to the normal limitation period and penalty was deleted. en-us Mon, 13 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789798 Outbound international tour services provided by an Indian tour operator to Indian tourists were held taxable as 'Tour Operator Service' for the pre-negative list period because the activity fell within the statutory levy under the Finance Act, 1994, and the Larger Bench view prevailed over contrary smaller Bench reasoning. On limitation and penalty, conflicting interpretations of law and the reference to a Larger Bench meant suppression was not established for invoking the extended period, and the same bona fide interpretational dispute made penalty unsustainable. The demand was therefore confined to the normal limitation period and penalty was deleted. Case-Laws Service Tax Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789798