Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Quantum of levy of penalty and redemption fine - low amount of redemption fine and penalty imposed - use of Dummy IEC - Attempt to export helicopters without obtaining an IEC from the DGFT as required under the Foreign Trade Policy - Revenue appeal dismissed - AT
Quantum of levy of penalty and redemption fine - low amount of redemption fine and penalty imposed - use of Dummy IEC - Attempt to export helicopters without obtaining an IEC from the DGFT as required under the Foreign Trade Policy - Revenue appeal dismissed - AT
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