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2011 (9) TMI 829 - CESTAT, BANGALOREOut Bound Tours - department has held that the entire amount collected from the tourists including airfare to-and-fro and towards expenses incurred in connection with arrangements like hotel stay and sight seeing was to be included under the category of "Tour Operator Services" – Held that:- Board's Circular F. No. B. 43/10/97-TRU, dated 22.8.1997 has treated the activities of out-bound tours as outside the purview of service tax. the service tax undisputedly stands paid on airfares from India to the first destination in foreign country and for airfares from last destination abroad to first destination in India , as air travel services. pre-deposit waived
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