Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Levy of service tax - amount received in advance - the amount of advance has been reflected in the revised return - Revenue is not justified in alleging suppression for invoking the extended period of limitation - SCN hit by limitation.
Levy of service tax - amount received in advance - the amount of advance has been reflected in the revised return - Revenue is not justified in alleging suppression for invoking the extended period of limitation - SCN hit by limitation.
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