Levy of service tax on Lease of ropeway installed - appellant ...
Service Tax on Ropeway Lease Challenged; Appellant Not a "Tour Operator" u/s 65(115), Entry 65(105)(n) Inapplicable.
January 18, 2014
Case Laws Service Tax AT
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
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