Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Denial of refund claim - Notification No. 41/2007-ST - It is also not clear from the findings of the lower authorities as to why service tax paid on the documents cannot be correlated with the export documents - matter remanded back - AT
Denial of refund claim - Notification No. 41/2007-ST - It is also not clear from the findings of the lower authorities as to why service tax paid on the documents cannot be correlated with the export documents - matter remanded back - AT
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