17 May 2011
Think I am a Tour operator. I am collecting Service Tax for Tours Operated in India. Whether I need to collect ST for Tours arranged in Foreign countries for a Resident.
17 May 2011
For export of service, tour operator falls under performance based category.ie. if the service is performed partly or wholly outside India it amounts to export of service, provided money received in foreign exchange. For export of service, service tax is not leviable.
CAclubindia
