Service Tax Valuation: replacement of air travel agent with rail travel agent alters taxable service valuation scope and applicability. Amendment to the Service Tax (Determination of Value) Rules substitutes 'rail travel agent' for 'air travel agent' in rule 6(2)(iii), effecting a change in terminology that governs the valuation of the specified travel agency service; the amendment takes effect on publication in the Official Gazette under the rule making authority granted by the Finance Act.
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Service Tax Valuation: replacement of air travel agent with rail travel agent alters taxable service valuation scope and applicability.
Amendment to the Service Tax (Determination of Value) Rules substitutes "rail travel agent" for "air travel agent" in rule 6(2)(iii), effecting a change in terminology that governs the valuation of the specified travel agency service; the amendment takes effect on publication in the Official Gazette under the rule making authority granted by the Finance Act.
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