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2017 (4) TMI 1373 - AT - Service TaxReverse charge mechanism - Tour operator services - respondent performed part of their service outside - export of services or not? - Circular of the Board dated 12.10.2007 - Held that:- Admittedly, in respect of respondent’s own case on identical set of facts, for the previous period, COMMISSIONER, SERVICE TAX, DELHI. VERSUS DEWAN TRAVELS PVT. LTD. [2017 (3) TMI 794 - CESTAT NEW DELHI], the Tribunal has held that the tour operator services in case of outbound tours are not taxable - appeal dismissed - decided against Revenue.
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