Service tax not payable on service of outbound tour

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 of the assessee. Conclusion- Held that the entirety of performance in India is the criterion for subjecting the consideration to tax. The scheme of taxation of ...