No Service Tax on Outbound Tour Packages Performed Outside India: CESTAT Mumbai

Travel Corporation of India Limited Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) The appeals before the CESTAT Mumbai arose from a common Order-in-Original confirming service tax demand of ₹15.97 crore, along with interest and penalties, on the appellant in respect of outbound tour services for the period 01.04.2005 to 31.03.2010. The Revenue also appealed against the impugned order on the limited issues of recovery of interest up to the actual date of payment, imposition of penalty under Section 76, and correction of certain typographical errors. The Tribunal also allowed mi...