Services provided by a tour operator to a foreign tourist - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 42 Services provided by a tour operator to a foreign tourist (w.e.f. 11 th July, 2014) Scope of Exempt Service - Notification no. 25/2012 dated 20.06.2012 From 11.7.2014 - Notification no. 6/2014-ST, dated 11 th July, 2014 42. Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. Amending Notes: - In this exemption, tour should be conducted wholly outside India. E.g. if a tour operator in Mumbai is organising a tour of 10 British Nationals to Nepal, the tourists travelling directly travelling from UK to Nepal and back to UK , the consideration received for this type of tour operator service will be outside the tax net in terms of above exemption.