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...
Penalty on service tax default section 76 – Failure to pay service tax on GTA service under reverse charge method – only reason stated was that the non-payment of service tax was not willful cannot be accepted - penalty confirmed - AT
Penalty on service tax default section 76 – Failure to pay service tax on GTA service under reverse charge method – only reason stated was that the non-payment of service tax was not willful cannot be accepted - penalty confirmed - AT
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