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Service tax on international tours

Rajesh Poddar (Chartered Accountant) (321 Points)

14 September 2011

Dear All

Is service tax applicable on International Tours, if yes then at what percentage ?

Thanks

Rajesh Poddar

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CA Unnikrishnan Nair N (Chartered Accountant) (2083 Points)
Replied 14 September 2011

Tour operator service falls under performance based category. For international tour, the service is either wholly or partly performed outside India. Hence it is export of service if consideration is received in FE. Export of service is exempted from ST.