Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Levy of penalty- service tax collected but not paid within prescribed dates - reasons of bad financial health can be considered as the reasonable cause for their failure to discharge the tax liability in time - Penalties u/s 76 and 77 set aside by invoking section 80.
Levy of penalty- service tax collected but not paid within prescribed dates - reasons of bad financial health can be considered as the reasonable cause for their failure to discharge the tax liability in time - Penalties u/s 76 and 77 set aside by invoking section 80.
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