Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Recovery of service tax dues of the assessee from the bank a/c - dafaulter - VCES application was on grounds that two of the deposits made by the petitioner towards his arrears of tax dues was not covered under the Scheme - it was nevertheless a tax deposit and to that extent the petitioner could not be held a defaulter.
Recovery of service tax dues of the assessee from the bank a/c - dafaulter - VCES application was on grounds that two of the deposits made by the petitioner towards his arrears of tax dues was not covered under the Scheme - it was nevertheless a tax deposit and to that extent the petitioner could not be held a defaulter.
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