Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Waiver of penalty - Relief u/s 80 of Finance Act – Payment of service tax on GTA service in cash and taking its cenvat credit by an assessee, eligible to take cenvat credit, was a Revenue neutral exercise - penalty waived - AT
Waiver of penalty - Relief u/s 80 of Finance Act – Payment of service tax on GTA service in cash and taking its cenvat credit by an assessee, eligible to take cenvat credit, was a Revenue neutral exercise - penalty waived - AT
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