Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Adjudicating authority should be more cautious and apply mind reasonably while conduct of adjudication and not blanketly confirm the demand in the show cause notice. - AT
Adjudicating authority should be more cautious and apply mind reasonably while conduct of adjudication and not blanketly confirm the demand in the show cause notice. - AT
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