Case Law Details
Case Name : Creative Travels Pvt Ltd Vs Commissioner of Service Tax (CESTAT Delhi)
Appeal Number : Service Tax Appeal No. 50671 of 2014
Date of Judgement/Order : 30/09/2022
Related Assessment Year : 2004-05
Courts :
All CESTAT CESTAT Delhi
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Creative Travels Pvt Ltd Vs Commissioner of Service Tax (CESTAT Delhi)
CESTAT Delhi held that payments received for arranging and operating of outbound tour is export of service and hence service tax not payable on the same.
Facts-
Issue here related to confirmation of taxability of amounts expended for meeting operational costs of overseas offices and of the payments received for arranging and operating of ‘outbound tour’ services o
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