Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Refund claim - Service Tax paid under works contract service which were not taxable - unjust enrichment is not applicable as the contract price is inclusive of duty and duty payable reduced or becomes zero is immaterial. - AT
Refund claim - Service Tax paid under works contract service which were not taxable - unjust enrichment is not applicable as the contract price is inclusive of duty and duty payable reduced or becomes zero is immaterial. - AT
Note: It is a system-generated summary and is for quick reference only.