Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
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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