Service Tax Levied on Credit Card 'Mark-Up'; Export Distinctions Unclear, No Intent to Evade Tax Found.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of service tax - mark-up’, charged by them for recovery from the holders of credit cards - The complexity of exports and the lack of distinguishment for exports during much of the period of dispute is obvious from our exposition supra and it may not be unnatural for an assessee to resort to superficial interpretation without intention to evade tax - AT....