One of Client engaged in Tours & Travel Services.His Services include Hotel Bookings,Air Ticket Bookings,Visa Services etc.Moreover Such services are provided from Place of India both to Foreigner/Indians.So far services to Foreigners are concerned the amount is received in Foreign Currency.
Now query is whether such client is subject to Service Tax under Service law or not.If yes then which will be covered under taxable services & what shall be effective service tax rate. Please reply at the earliest for which thanks in Advance to experts.