As per place of provision rules , the service tax is to be paid by a person, at alighting point, since this is in respect of outbound tours, it will not be chargeable to service tax in India.
Whether a service is liable for Service tax - Outbound tours Being a travel agent providing outbound tours Explanation - outbound tours arranged by Indian travel agent through a foreign supplier. Customer will get service at foreign for the payment made to Indian travel agent(We are Indian travel agents). We travel agent from India will make payments in return to those foreign suppliers in foreign currency for such services rendered. Kindly suggest us whether it is taxable, if so am i supposed to collect ST from them and who is liable to remit the same to department. Also whether any abatement is available on the same. Kindly help us.