https://www.taxtmi.com/article/detailed?id=16968 Outbound international tour packages arranged by an Indian tour operator for Indian tourists before the negative-list regime are examined as taxable Tour Operator Service where both provider and recipient are in India. The article explains that overseas performance does not by itself make the service an export, because pre-negative-list taxability is determined under the Finance Act, 1994 rather than taxable-territory principles. Conflicting legal views on the issue may preclude alleging suppression for extended limitation, confining liability and interest to the normal period and excluding penalties. en-us Sat, 18 Jul 2026 08:29:34 +0530 Sat, 18 Jul 2026 08:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16968 Outbound international tour packages arranged by an Indian tour operator for Indian tourists before the negative-list regime are examined as taxable Tour Operator Service where both provider and recipient are in India. The article explains that overseas performance does not by itself make the service an export, because pre-negative-list taxability is determined under the Finance Act, 1994 rather than taxable-territory principles. Conflicting legal views on the issue may preclude alleging suppression for extended limitation, confining liability and interest to the normal period and excluding penalties. Articles Service Tax Sat, 18 Jul 2026 08:29:34 +0530 https://www.taxtmi.com/article/detailed?id=16968