https://www.taxtmi.com/caselaws?id=471987 Consideration for organising outbound Hajj tours, where the tour services are consumed outside Indian territory, falls outside service tax under Tour Operator Service. The applicable principle excludes consideration for arranging outbound tours from the levy when the underlying services are consumed beyond India. Accordingly, receipts from outbound Hajj tours are not chargeable to service tax under that service category. en-us Thu, 12 Jun 2025 00:00:00 +0530 Fri, 25 Sep 2026 20:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471987 Consideration for organising outbound Hajj tours, where the tour services are consumed outside Indian territory, falls outside service tax under Tour Operator Service. The applicable principle excludes consideration for arranging outbound tours from the levy when the underlying services are consumed beyond India. Accordingly, receipts from outbound Hajj tours are not chargeable to service tax under that service category. Case-Laws Service Tax Thu, 12 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471987