The CESTAT, Bangalore in the case of Chariot World Tours Ltd. v. Commissioner of Service Tax, Bangalore [Final Order Nos. 20488-20489/2026, order dated April 13, 2026] held that outbound international tour packages provided by an Indian tour operator to Indian tourists during the period April 2010 to March 2012 were liable to service tax under the category of “Tour Operator Service”. However, since the dispute involved interpretation of law and conflicting judicial views which were ultimately referred to a Larger Bench, the demand was restricted to the normal period of limitation and penalties were set aside.
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