Outbound Foreign Tours to Indian Tourists Taxable Under Service Tax: CESTAT

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Outbound Foreign Tours to Indian Tourists Taxable Under Service Tax: CESTAT

Indirect Taxes

Published on

15/04/2026

By Mariya Paliwala

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, has held that outbound international tour packages provided by an Indian tour operator to Indian customers are liable to service tax under the pre-negative list regime, even if the tours are conducted outside India. However, the bench of Dr. D.M. Misra (Judicial Member) and…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Outbound Foreign Tours to Indian Tourists Taxable Under Service Tax: CESTAT

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