Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Erection, commissioning and installation services - abatement of 67 % - unless the said exemption is claimed and necessary conditions laid down therein are fulfilled by the applicant its benefit cannot be extended to them - prima facie case is against the assessee - AT
Erection, commissioning and installation services - abatement of 67 % - unless the said exemption is claimed and necessary conditions laid down therein are fulfilled by the applicant its benefit cannot be extended to them - prima facie case is against the assessee - AT
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