Service Tax on Ropeway Lease Challenged; Appellant Not a "Tour Operator" u/s 65(115), Entry 65(105)(n) Inapplicable.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Levy of service tax on Lease of ropeway installed - appellant had not acted as “tour operator” within the meaning of Section 65(115) of the Act for which the taxing Entry 65(105)(n) thereof is not attracted - AT....




TaxTMI
TaxTMI