Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Refund of service tax paid on import of services for the period prior to 18.4.2006 - claim for refund filed beyond one year - period of limitation - claim of refund rejected being the levy has to considered only as ‘without authority of law’ and not as ‘unconstitutional’ - AT
Refund of service tax paid on import of services for the period prior to 18.4.2006 - claim for refund filed beyond one year - period of limitation - claim of refund rejected being the levy has to considered only as ‘without authority of law’ and not as ‘unconstitutional’ - AT
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