Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Relevant date for refund claim - export of services - it would be appropriate that the relevant date for calculating the time limit under Section 11B also should be the date on which consideration is received - AT
Relevant date for refund claim - export of services - it would be appropriate that the relevant date for calculating the time limit under Section 11B also should be the date on which consideration is received - AT
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