Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
Since tractors are also motor vehicles and the services relating to motor vehicles having been expressly excluded, the credit of service tax paid on hiring of motor vehicles/tractors is not eligible to the appellant - AT
Since tractors are also motor vehicles and the services relating to motor vehicles having been expressly excluded, the credit of service tax paid on hiring of motor vehicles/tractors is not eligible to the appellant - AT
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