Service tax on tour operator

CA NIKHIL GUPTA (CA, CS, B.COM (HONS.)) (126 Points)

16 May 2017  
If a person is resident in indonesia & he is providing services of a tour package to Indian residents through : (i) an establishment in india (Say wholly owned foreign Company incorporated in india) & Received payment in Indian Currency (Indian bank account of Foreign Company ? (ii) Payment made through direct transfer of Indonesian Rupees in his Account ? As place of provision of Service is not in India + Plus Service Provider is not in India. In both the above cases, Is he liable to pay service tax & If not, Then is there any liability on Service Receipient in India