Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
The excess baggage charges collected by the Airlines are integral part of the main service namely, “transportation of passengers by air” and, therefore demand of service tax on such charges cannot be sustained under “Transfer of Goods by Air Service” - AT
The excess baggage charges collected by the Airlines are integral part of the main service namely, “transportation of passengers by air” and, therefore demand of service tax on such charges cannot be sustained under “Transfer of Goods by Air Service” - AT
Note: It is a system-generated summary and is for quick reference only.