High Court Rules Export of Tour Operator Services Classification as Ultra Vires and Invalid Under Finance Act Section 94(2)(f).

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....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....