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...
Refund of interest - demand held as time barred - even though the appellant paid the amount voluntarily prior to issuance of show cause notice, he has contested the demand - the appellant can claim refund of service tax as well as the interest thereon - AT
Refund of interest - demand held as time barred - even though the appellant paid the amount voluntarily prior to issuance of show cause notice, he has contested the demand - the appellant can claim refund of service tax as well as the interest thereon - AT
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