My client is a new partnership firm with a turnover less than Rs 10 lac and having his place of business in Kolkata. The business of the firm is Packaged Tour Operators in India and Overseas. The firm runs packaged tours for clients to different places like Ladakh, Kashmir, Nepal etc. My query is: In the case of Nepal which is outside India, the tour is run with the help of a Nepal Travel agent. The Nepal travel agent bills my client for the cost of hotels, tickets, tourist guides, vehicles to transport the tourists, entry permits and fees to tourist sites etc and makes all the arrangements in Nepal. The payment is made through bank transfer from India to Nepal in rupees. I want to know if reverse charge is applicable on the bill raised by the Nepal travel agent on my client as I can understand that the place of provision of service is in Nepal. - the Indian clients take a flight from India to Nepal and back. Similarly my client runs packaged tours in ladakh and kashmir with the help of a Ladakh travel agent who makes the same sort of arrangements in Ladakh and Kashmir for the tour and payment is also made to him through bank transfer - is there any reverse charge applicable here? The tour is in Ladakh and the clients fly from Kolkata/Delhi to Ladakh. As per my understanding , the service provider is outside the taxable territory, the place of provision of service is also outside the taxable territory so reverse charge should not be there? Am I correct? The service receiver ( my client) is within the taxable territory Kolkata?