https://www.taxtmi.com/highlights?id=36186 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 en-us Sat, 02 Sep 2017 13:25:08 +0530 Sat, 02 Sep 2017 13:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36186 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 Highlights Service Tax Sat, 02 Sep 2017 13:25:08 +0530 https://www.taxtmi.com/highlights?id=36186