Examining if outbound tour services classify as 'tour operator' service for service tax applicability under Indian law.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Whether the activity of providing services in relation to outbound tours, i.e. tours in locations outside the territory of India, including the operation of tours and the planning, scheduling, organising or arranging of such tours, falls within the ambit of ‘tour operator’ service and is consequently subject to levy and collection of service tax - AT....