Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Refund of Service Tax claimed on inputs services – Export of goods - Exemption under Notification No.17/2009-ST requires clear classification of input services - Error in classification of input service received by appellant would disentitle refund - AT
Refund of Service Tax claimed on inputs services – Export of goods - Exemption under Notification No.17/2009-ST requires clear classification of input services - Error in classification of input service received by appellant would disentitle refund - AT
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