https://www.taxtmi.com/caselaws?id=793516 Outbound tour services were treated as outside the service tax net for the disputed period because the levy under the Finance Act, 1994 was read as applying only to tours within India's territorial reach. The Tribunal construed the definitions of "tour operator" and "taxable service" harmoniously with the valuation framework and held that the 2004 expansion of the definition did not extend tax to journeys wholly performed and consumed outside India. On that basis, the service tax demand could not survive, and the related interest and penalties also failed. en-us Mon, 15 Jun 2026 00:00:00 +0530 Tue, 16 Jun 2026 18:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793516 Outbound tour services were treated as outside the service tax net for the disputed period because the levy under the Finance Act, 1994 was read as applying only to tours within India's territorial reach. The Tribunal construed the definitions of "tour operator" and "taxable service" harmoniously with the valuation framework and held that the 2004 expansion of the definition did not extend tax to journeys wholly performed and consumed outside India. On that basis, the service tax demand could not survive, and the related interest and penalties also failed. Case-Laws Service Tax Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793516