Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Denial of refund claim - service tax paid on GTA service twice by them due to clerical error - appellant has been able to prove that they have paid service tax twice - Refund allowed - AT
Denial of refund claim - service tax paid on GTA service twice by them due to clerical error - appellant has been able to prove that they have paid service tax twice - Refund allowed - AT
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