Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Penalty u/s 76 and 78 of Finance Act, 1994 – There was suppression of material facts with intention to evade payment of service tax as it was already collected from service recipients but was not paid to department - waiver of penalty denied - AT
Penalty u/s 76 and 78 of Finance Act, 1994 – There was suppression of material facts with intention to evade payment of service tax as it was already collected from service recipients but was not paid to department - waiver of penalty denied - AT
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