Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Advance receive before levy of service tax i.e. 1/5/2006 - in the absence of any positive action of in suppressing the details from the department, demand cannot be raised invoking extended period of limitation - AT
Advance receive before levy of service tax i.e. 1/5/2006 - in the absence of any positive action of in suppressing the details from the department, demand cannot be raised invoking extended period of limitation - AT
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