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TMI Blog2011 (9) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... tegory of "Tour Operator Services" – Held that:- Board's Circular F. No. B. 43/10/97-TRU, dated 22.8.1997 has treated the activities of out-bound tours as outside the purview of service tax. the service tax undisputedly stands paid on airfares from India to the first destination in foreign country and for airfares from last destination abroad to first destination in India , as air travel services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent, prima facie indicates that the applicant is paying Service Tax under the category "Air Travel Services" in respect of tickets booked from place in India to the first place outside India and air travel from last destination in foreign country to first destination in India. It appears from the order, that the department has held that the entire amount collected from the tourists including air ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 22.8.1997 and submits that the said Circular issued by TRU at the time of introduction of services clearly stipulates that the out-bound tours are not subjected to service tax under the category "Tour Operator Services". He also submits that the said Circular has not been withdrawn while issuing the Master Circular No. 96/7/2007-Service Tax dated 23.08.2007. As per paragraph 7 of the said Maste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 's Circular F. No. B. 43/10/97-TRU, dated 22.8.1997 has treated the activities of out-bound tours as outside the purview of service tax. We also find that the service tax undisputedly stands paid on airfares from India to the first destination in foreign country and for airfares from last destination abroad to first destination in India , as air travel services. In view of the above, and in view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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