Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Demand u/s 11A - Extended period of limitation - there was a general practice in the trade to claim the benefit of exemption - Appellants can not be said to have any malafide intention if the same benefit was availed by them which was also being availed by similarly placed manufacturer- AT
Demand u/s 11A - Extended period of limitation - there was a general practice in the trade to claim the benefit of exemption - Appellants can not be said to have any malafide intention if the same benefit was availed by them which was also being availed by similarly placed manufacturer- AT
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