Rule 6A for export of taxable service is ultra vires to charging section of FA, 1994; SC granted SLP

EXCISE/ST/VAT: Where Indian tour operators were engaged in business of arranging tours to foreign tourists visiting India and High Court held that rule 6A(1), read with rule 6A(2), of Services Tax Rules, 1994 is ultra vires Finance Act, 1994 and in particular section 94(2)(f) and is, therefore, invalid, Supreme Court granted SLP

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