Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Valuation - difference in labour charges - in excess of eligibility or not - standard rate of deduction in respect of labour and like charges - The meaning assigned to the phrase “value of the contract” by the Tribunal that it includes all the amount received whether as taxes or labour cannot be faulted with - HC
Valuation - difference in labour charges - in excess of eligibility or not - standard rate of deduction in respect of labour and like charges - The meaning assigned to the phrase “value of the contract” by the Tribunal that it includes all the amount received whether as taxes or labour cannot be faulted with - HC
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