Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Nature of activity - levy of service tax - When the assessee-Appellants had no relationship with the imported goods, then the services provided by them were nothing else but marketing services - AT
Nature of activity - levy of service tax - When the assessee-Appellants had no relationship with the imported goods, then the services provided by them were nothing else but marketing services - AT
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