Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Leviability of service tax – whether buffer stock subsidy would be leviable to service tax – the sugar factories are storing the sugar for themselves thus there cannot be any service to self - subsidies are negative taxation and there cannot be a positive tax on the same under service tax - AT
Leviability of service tax – whether buffer stock subsidy would be leviable to service tax – the sugar factories are storing the sugar for themselves thus there cannot be any service to self - subsidies are negative taxation and there cannot be a positive tax on the same under service tax - AT
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