Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Commercial training or coaching services - fee not realized as per the fee structure and the fee is settled in between the institute and students after allowing incentives - demand of service tax based on standard fee structure cannot be sustained - AT
Commercial training or coaching services - fee not realized as per the fee structure and the fee is settled in between the institute and students after allowing incentives - demand of service tax based on standard fee structure cannot be sustained - AT
Note: It is a system-generated summary and is for quick reference only.