Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Service tax on service of cargo handling - As per assessee the payments received were distributed among fellow labourers, who did the same job – Activity of the assessee did not constitute cargo handling service, since there was no loading or unloading from any vehicle or vessel involved - AT
Service tax on service of cargo handling - As per assessee the payments received were distributed among fellow labourers, who did the same job – Activity of the assessee did not constitute cargo handling service, since there was no loading or unloading from any vehicle or vessel involved - AT
Note: It is a system-generated summary and is for quick reference only.