Rule 6A (1) read with Section 6A (2) of the ST Rules, insofar as ...

Case Laws Service Tax

September 2, 2017

Rule 6A (1) read with Section 6A (2) of the ST Rules, insofar as it seeks to describe export of tour operator services to include non-taxable services provided by tour operators, is ultra vires the FA and in particular Section 94(2) (f) of the FA and is, therefore, invalid. - HC

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Rule 6A (1) read with Section 6A (2) of the ST Rules, insofar as ...

Case Laws Service Tax

September 2, 2017

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