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...
Commercial coaching and training services - the appellant has been authorized as a Study Centre under a Memorandum of Understanding entered into with Alagappa University on the basis of Distance Education Council (DEC) guidelines issued under the IGNOU Act, 1985 - appellant would be exempted from service tax levy during the relevant period - AT
Commercial coaching and training services - the appellant has been authorized as a Study Centre under a Memorandum of Understanding entered into with Alagappa University on the basis of Distance Education Council (DEC) guidelines issued under the IGNOU Act, 1985 - appellant would be exempted from service tax levy during the relevant period - AT
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