https://www.taxtmi.com/caselaws?id=430 The court dismissed the writ petitions challenging the constitutionality of Section 65(3) and Section 67(k) of the Finance Act, 1994. It held that Section 67(k) is consistent with other provisions and that Rule 6(7) is valid and within the rule-making power. The court found that the valuation of taxable services based on the commission received by air travel agents is connected to the services provided to customers and upheld the provisions and rules under challenge. en-us Fri, 13 Apr 2001 00:00:00 +0530 Tue, 01 Jul 2008 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430 The court dismissed the writ petitions challenging the constitutionality of Section 65(3) and Section 67(k) of the Finance Act, 1994. It held that Section 67(k) is consistent with other provisions and that Rule 6(7) is valid and within the rule-making power. The court found that the valuation of taxable services based on the commission received by air travel agents is connected to the services provided to customers and upheld the provisions and rules under challenge. Case-Laws Service Tax Fri, 13 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430