TMI BlogService Tax on Ropeway Lease Challenged; Appellant Not a "Tour Operator" u/s 65(115), Entry 65(105)(n) Inapplicable.Levy of service tax on Lease of ropeway installed - appellant had not acted as “tour operator” within the meaning of Section 65(115) of the Act for which the taxing Entry 65(105)(n) thereof is not attracted - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|