https://www.taxtmi.com/caselaws?id=472043 Consideration for operating and arranging outbound package tours is not subject to service tax where tourist consumers consume the tours outside Indian territory. Taxability under the service-tax regime depends on the nature of the service and its territorial consumption. Although arranging outbound tours may fall within the amended definition of tour operator service, the overseas consumption of the tour prevents the consideration from being taxed as a domestic taxable service. Established decisions on the same issue support non-taxability of outbound package-tour consideration. en-us Thu, 13 Jun 2024 00:00:00 +0530 Mon, 28 Sep 2026 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472043 Consideration for operating and arranging outbound package tours is not subject to service tax where tourist consumers consume the tours outside Indian territory. Taxability under the service-tax regime depends on the nature of the service and its territorial consumption. Although arranging outbound tours may fall within the amended definition of tour operator service, the overseas consumption of the tour prevents the consideration from being taxed as a domestic taxable service. Established decisions on the same issue support non-taxability of outbound package-tour consideration. Case-Laws Service Tax Thu, 13 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472043