Inbound Tours Taxed, Outbound Tours Exempt as Export Services: Tribunal Clarifies Service Tax Rules for Tour Operators.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of Service Tax with respect to Tour Operator’s Service - The Tribunal differentiated between inbound and outbound tours, determining that while inbound tours were taxable, outbound tours were considered an export of service and thus not liable for service tax. The decision was supported by the definition of "tour operator" in the Finance Act and previous tribunal rulings.....