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Service Tax - Highlights / Catch Notes

Home Highlights September 2024 Year 2024 This

Service tax liability on tour operators providing services ...


Tour operators liable for service tax on domestic operations despite inclusion of overseas travel.

Case Laws     Service Tax

September 23, 2024

Service tax liability on tour operators providing services within taxable territory of India, even if tours involve non-taxable territory - Planning, scheduling, organizing activities undertaken in taxable territory attract service tax - No intent to evade duty as interpretation of 'tour operator' contested - Extended period of limitation not invokable - Matter remanded to determine duty liability within normal limitation period.

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