Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Excess payment of service tax and its subsequent adjustment - Substantial benefit cannot be denied in such cases merely because some aspects of the procedure had not been followed - AT
Excess payment of service tax and its subsequent adjustment - Substantial benefit cannot be denied in such cases merely because some aspects of the procedure had not been followed - AT
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