Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Refund of service tax paid - service provided by the State Government or KINFRA by way of providing long term lease exceeding 30 years or more which was exempt from service tax - In view of the facts that now the appellants have produced sufficient documents to prove the payment of service tax, there are no justification for rejection of the refund claims - AT
Refund of service tax paid - service provided by the State Government or KINFRA by way of providing long term lease exceeding 30 years or more which was exempt from service tax - In view of the facts that now the appellants have produced sufficient documents to prove the payment of service tax, there are no justification for rejection of the refund claims - AT
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