Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Service tax liability - Adjustment of excess duty paid - The amount adjusted by the appellant was more than the amount specified in the Rule and no intimation was given - since the appellant was having bonafide belief, penalty waived - AT
Service tax liability - Adjustment of excess duty paid - The amount adjusted by the appellant was more than the amount specified in the Rule and no intimation was given - since the appellant was having bonafide belief, penalty waived - AT
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