Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Imposition of penalty - construction of complex - late payment of service tax - benefit of doubt and bonafide belief - The appellant have shown the reasonable cause for waiver of penalties invoking u/s 80 - penalty waived - AT
Imposition of penalty - construction of complex - late payment of service tax - benefit of doubt and bonafide belief - The appellant have shown the reasonable cause for waiver of penalties invoking u/s 80 - penalty waived - AT
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