Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Clim of refund by the recipient of services - excess service tax was paid by the service provider - The fact that the assessee has not passed on the burden has been amply established in the order of the adjudicating authority - refund cannot be denied - HC
Clim of refund by the recipient of services - excess service tax was paid by the service provider - The fact that the assessee has not passed on the burden has been amply established in the order of the adjudicating authority - refund cannot be denied - HC
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