No Service Tax on Service by Indian Tour Operators in foreign currency to foreign tourists

Introduction:

1. The writ petition by the Indian Association of Tour Operators, seeks a declaration that Rule 6A of the Service Tax Rules, 1994 (‘ST Rules’), concerning ‘Export of services‘ is ultra vires the Finance Act1994 (‘FA’). The validity of Section 94 2 (f) of the FA is also challenged on the ground that it gives unguided and uncont

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