Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Nature of collection of amount of service tax from the other branches / circles of the assessee - Collection or otherwise of the service tax from their own circles cannot be equated to collection of service tax in excess of the amount paid or determined. - AT
Nature of collection of amount of service tax from the other branches / circles of the assessee - Collection or otherwise of the service tax from their own circles cannot be equated to collection of service tax in excess of the amount paid or determined. - AT
Note: It is a system-generated summary and is for quick reference only.