Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Claim of refund of service tax paid under reverse charge mechanism - export of services - non submission of BRC - since the payment of service tax was correct, revenue cannot retain the same - refund allowed - AT
Claim of refund of service tax paid under reverse charge mechanism - export of services - non submission of BRC - since the payment of service tax was correct, revenue cannot retain the same - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.