Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
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
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