Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Refund of service tax - input services used for export of goods - the assessee cannot be burdened unduly with the condition to establish that service provider was registered under ‘Port Services’ and were authorized by the port. - AT
Refund of service tax - input services used for export of goods - the assessee cannot be burdened unduly with the condition to establish that service provider was registered under ‘Port Services’ and were authorized by the port. - AT
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