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Service Tax - Highlights / Catch Notes

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Classification of Service - Tour Operator Service or not - ...


Party Challenges Classification of Service as "Tour Operator" Due to Lack of Documentation on Vehicle Type.

August 17, 2023

Case Laws     Service Tax     AT

Classification of Service - Tour Operator Service or not - keeping in view the fact that the vehicles involved were tourist vehicles and not stage carriages, he has failed to produce the relevant documents to support his contention that he did not fall within the exclusion condition of the Notification. - AT

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