Abstract. Culture and cultural heritage are the back bone of any society and a prominent resource of tourism. Fine arts are the integral part of culture tourism. These fine arts are classified as audio – visual and performing arts. Dance, dram and music are the major component of performing arts, be they classical, semi classical, folk, theatre, modern and contemporary. Here classical dance education is based on two inseparable factors like two faces of the same coin namely entertainment based and value based. Cultural and heritage tourism is growing very fast at international level. It has to expand and extend its services effectively. To achieve its goal, tourism is confining merely to entertainment. If tourism wants to surge forward and expand further, it has to rise from the entertainment level and adopt the other side of the coin of dance education, which is value based and contributes immensely to the sustained growth of tourism.