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

HomeIndirect TaxesOutbound Foreign Tours to Indian Tourists Taxable Under Service Tax: CESTAT

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

Indirect Taxes

Published on

15/04/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

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

Membership Required

Latest articles

KYC Verification Of Importer By Customs Broker Through Govt. Portals Enough, No Physical Verification Required: CESTAT

Reversal of CENVAT Credit Equals Non-Availment: CESTAT

Service Tax Not Payable on Construction of Educational Institutions Before July 2012: CESTAT

Ocean Freight Mark-Up Not Taxable as Service Tax: CESTAT

More like this

KYC Verification Of Importer By Customs Broker Through Govt. Portals Enough, No Physical Verification Required: CESTAT

Reversal of CENVAT Credit Equals Non-Availment: CESTAT

Service Tax Not Payable on Construction of Educational Institutions Before July 2012: CESTAT

About us

Company

Categories