Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Sub-contractor - consultancy services provided to Main architect - there is nothing on record to show that the architects paid service tax for value of services rendered by the appellants. - prima facie case is against the assessee - AT
Sub-contractor - consultancy services provided to Main architect - there is nothing on record to show that the architects paid service tax for value of services rendered by the appellants. - prima facie case is against the assessee - AT
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