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Service Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Whether the activity of providing services in relation to ...


Examining if outbound tour services classify as 'tour operator' service for service tax applicability under Indian law.

December 21, 2013

Case Laws     Service Tax     AT

Whether the activity of providing services in relation to outbound tours, i.e. tours in locations outside the territory of India, including the operation of tours and the planning, scheduling, organising or arranging of such tours, falls within the ambit of ‘tour operator’ service and is consequently subject to levy and collection of service tax - AT

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