2009 (3) TMI 32

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..... re abroad is without jurisdiction – while disposing the petition, HC asked the petitioner to produce documents and information and the revenue will consider the documents, circulars and any subsequent instructions and take a decision in the matter in accordance with law - 7376 of 2009(N) - - - Dated:- 12-3-2009 - M.K.THAHA, PROPRIETOR, AL-HUSSAM INDIA , Versus JOINT SECRETARY TO GOVERNMENT .....

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..... od that the petitioner is operating outbound tours/pilgrimages and petitioner is not paying service tax. According to the petitioner, he is not a tour operator. The relevant statutory provision is Section 65 (105) (n). As per the section "taxable service" means any service provided or to be provided to any person by a tour operator in relation to a tour. According to the petitioner, petitioner is .....

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..... contend that services rendered abroad are not taxable. Sri.Gopinatha Menon on the other hand points out that Exts.P2, P4 and P6 can only be treated as notices calling for information and the officer will certainly consider the matter and take a decision in accordance with law. In such circumstances, petitioner may produce any further documents which are to be produced within one month from today .....

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