Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Imposition of penalty - amended Section 78 shall clearly apply at the time of Adjudication of the show cause notice. Therefore, the penalty is imposable equal to 50% of the Service Tax amount not paid. - AT
Imposition of penalty - amended Section 78 shall clearly apply at the time of Adjudication of the show cause notice. Therefore, the penalty is imposable equal to 50% of the Service Tax amount not paid. - AT
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