Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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Business of Photography - The appellants were paying service tax of 25% of the gross value of services and discharging VAT on the balance amount - there is no allegation by the department that 25/75 ratio of Service Cost to Material Cost being followed by the appellants is incorrect - valuation sustained.
Business of Photography - The appellants were paying service tax of 25% of the gross value of services and discharging VAT on the balance amount - there is no allegation by the department that 25/75 ratio of Service Cost to Material Cost being followed by the appellants is incorrect - valuation sustained.
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