Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Service tax liability - appellant are only pleading on the principle of revenue sharing without actually elaborating on the nature of agreement - Admittedly the considerations received by appellants are for services. These are taxable services - AT
Service tax liability - appellant are only pleading on the principle of revenue sharing without actually elaborating on the nature of agreement - Admittedly the considerations received by appellants are for services. These are taxable services - AT
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