Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Penalty u/s 78 - assess had collected the service tax but failed to deposit the same with the Government account due to financial crisis - entire amount of service tax has been discharged before issue of show-cause notice - penalty waived - AT
Penalty u/s 78 - assess had collected the service tax but failed to deposit the same with the Government account due to financial crisis - entire amount of service tax has been discharged before issue of show-cause notice - penalty waived - AT
Note: It is a system-generated summary and is for quick reference only.