No Service Tax on Outbound Tours Outside Indian Territory: CESTAT Delhi

Weldon Tours & Travels Pvt. Ltd. Vs Commissioner of Service Tax – Delhi  (CESTAT Delhi) In the case of Weldon Tours & Travels Pvt. Ltd. Vs Commissioner of Service Tax – Delhi (CESTAT Delhi), the issue under consideration was the applicability of service tax on outbound tours organized by the appellant outside the Indian territory. To understand the judgment, we must delve into the interpretation of various legal provisions and precedents cited during the case. The appellant’s activities involved organizing tours for Indian tourists outside the territorial limits of I...