Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Valuation - Service of manpower supply - Assessee paid tax on the portion of the service charges retained by the appellants - the appellants are liable to pay service tax on the gross amount received - AT
Valuation - Service of manpower supply - Assessee paid tax on the portion of the service charges retained by the appellants - the appellants are liable to pay service tax on the gross amount received - AT
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