Substitution of new section for section 7

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hargeable expenditure is incurred in a hotel referred to in clause (1) of section 3,--- (a) if such expenditure relates to any of the services, specified in sub-clauses (a) to (d) of clause (2) of section 5, provided by the hotel, the person who carries on the business of such hotel; and (b) if such expenditure relates to any of the services, specified in sub-clause (b) or sub-clause (d) of cl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he month immediately following the said calendar month. (4) Any person responsible for collecting the tax, who fails to collect the tax in accordance with the provisions of sub-section (1), or sub-section (2) shall, notwithstanding such failure, be liable to pay the tax to the credit of the Central Government in accordance with the provisions of sub-section (3).".
Statute, statutory prov .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X