Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Service Tax on Outbound Tours | 'Tour Operator Service' to Indian Tourists Taxable Pre-Negative List Regime: CESTAT Bangalore
CESTAT Bangalore rules that outbound tour services provided by Indian operators to Indian tourists were taxable under the Service Tax regime prior to the Negative List introduction, rejecting the 'export of services' claim. The ruling clarifies territorial applicability of taxable services, impacting tour operators' compliance obligations for pre-2012 periods.
