Collection and recovery of expenditure-tax

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..... (1) 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 clause (1) of section 5, provided by the other person referred to therein, such other person, shall collect the expenditure-tax at the rate specified in clause (a) of section 4. (2) Where any .....

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..... e 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 provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - .....

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