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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Customs tribunal rules pamphlets/leaflets are books, exempt from service tax under "Print media.

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....The held that "pamphlets/leaflets" fall within the definition of "book" under sub-section 1 of section 1 of the Press and Registration of Books Act, 1867, as referred to in Explanation 2 of section 65(zzzm) of the Finance Act, 1994. Consequently, the appellant's advertisement activity through pamphlets/leaflets is covered under "Print media" which is excluded from taxable service. The impugned order was set aside and the appeal was allowed.....

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Customs tribunal rules pamphlets/leaflets are books, exempt from service tax under "Print media.