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...
Format of appeal before CESTAT - In a case where the assessee is paying excise duty as well as service tax, for administrative convenience, the appeal relating to dispute involving CENVAT credit should be treated as appeal under Central Excise.
Format of appeal before CESTAT - In a case where the assessee is paying excise duty as well as service tax, for administrative convenience, the appeal relating to dispute involving CENVAT credit should be treated as appeal under Central Excise.
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