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Out-bound tourism under tour operator service

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Nisha Sharma (Querist)
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09 March 2012 If i registered under tour operator service , i rendered services under out- bound tourisum , it does not attaract service tax , but the payment made by me for all invoices under this category in INR form , to the agents/ dealers authorized for rendering services for tours abroad , who have their offices in abroad. These services provided by a non- resident person , outside India and consumed outside India. can i claim all these invoices under export of services which are not attaract service tax. tell me pl.

Arun Gulati

Arun Gulati (Expert)
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10 March 2012 In my view, No, you cannot claim on these invoices as export of services because these are your input services/expenses for providing tour operator services under Tour operator service. however, as you said these services are provided by Non-resident outside India and consumed outside India then it will not attract service tax as services provided and received outside India.

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