Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
The imposition of penalty u/s 78 cannot be set aside on the ground of the appellant having deposited the entire service tax and interest prior to the issuance of the show-cause notice
The imposition of penalty u/s 78 cannot be set aside on the ground of the appellant having deposited the entire service tax and interest prior to the issuance of the show-cause notice
Note: It is a system-generated summary and is for quick reference only.