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Outbound tours exempt from tax, domestic tours taxable - CESTAT ruling on tour operator's service tax liability.

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....Appellant not liable to pay tax on outbound tours irrespective of service recipient's location as per Rule 3(2) of Export of Service Rules, 2005 and Notification No. 09/2005. Liable to pay service tax on domestic outbound tours as per Section 67 of Finance Act. Not liable for service tax on web design charges as domain name not a trademark u/s 65(55a) of Finance Act, 1994. CESTAT partly allowed appeal - set aside demand on outbound tours and web charges, upheld demand on domestic tours and renting of immovable property.....

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Outbound tours exempt from tax, domestic tours taxable - CESTAT ruling on tour operator's service tax liability.