Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Refund claim - input services (GTA) received were exempted retrospectively - the order denying refund only on the non compliance of procedural condition cannot be sustained - AT
Refund claim - input services (GTA) received were exempted retrospectively - the order denying refund only on the non compliance of procedural condition cannot be sustained - AT
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