Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Rejection of the refund claim - Notification No. 108/95-CE - Benefit of exemption notification should be extended if eligible irrespective of the stage at which the claim is made. - AT
Rejection of the refund claim - Notification No. 108/95-CE - Benefit of exemption notification should be extended if eligible irrespective of the stage at which the claim is made. - AT
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