Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Addition of outstanding service tax liability u/s 43B - whether the provisions of sec.43B is attracted when no deduction was claimed by the assessee? - the outstanding service tax liability is not liable to be added u/s 43B of the Act, since the same has not been claimed as deduction. - AT
Addition of outstanding service tax liability u/s 43B - whether the provisions of sec.43B is attracted when no deduction was claimed by the assessee? - the outstanding service tax liability is not liable to be added u/s 43B of the Act, since the same has not been claimed as deduction. - AT
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