Tour operator services for foreign tour could be treated as “export of services” not liable to tax

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Where assessee provided tour operator services in relation to package out going tour and revenue issued on assessee a notice alleging that said services would fall under category of ‘tour operator services’ and Tribunal held that services provided by assessee would qualify as ‘export of service’ not liable to tax, SC granted SLP.

Citation: [2018] 96 taxmann.com 485 (SC)