Rule 6A (1) read with Section 6A (2) of the ST Rules, insofar as it seeks to describe export of tour...

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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