Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Service Tax - valuation - reimbursable expenditure - payment of statutory fees on behalf of their clients and the same is recovered separately as shown in the invoices - prima facie in favor of assessee - AT
Service Tax - valuation - reimbursable expenditure - payment of statutory fees on behalf of their clients and the same is recovered separately as shown in the invoices - prima facie in favor of assessee - AT
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