AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required

Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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SMS Interconnection Usage Not Taxable Without Invoice: No Tax Liability u/r 3(a) of 2011 Tax Rules.

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....Taxable service or not - Interconnection usage for SMS - free services - Since there was no issue of Invoice, the point of taxation under Rule 3(a) of the Point of Taxation Rules, 2011, has not occurred - Since the point of taxation has not occurred under any of the clauses of the said Rule 3, the liability to pay service tax has not arisen.....

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SMS Interconnection Usage Not Taxable Without Invoice: No Tax Liability u/r 3(a) of 2011 Tax Rules.