Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Valuation - Maintenance or Repair Service - electricity charges recovered by the appellant as part of their maintenance charges - Reimbursement of amount towards electricity received from the Grid, not to be included - However, the amount charged towards electricity generated by them and supplied to the tenant is to be included - AT
Valuation - Maintenance or Repair Service - electricity charges recovered by the appellant as part of their maintenance charges - Reimbursement of amount towards electricity received from the Grid, not to be included - However, the amount charged towards electricity generated by them and supplied to the tenant is to be included - AT
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