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...
Refund/rebate claim - it is clear that the appellants have accepted the rejection of the cash refund/ rebate of the service tax paid on the input services used in the export of goods and took re-credit of the said amount in their books of accounts, hence the present appeals are infructuous - AT
Refund/rebate claim - it is clear that the appellants have accepted the rejection of the cash refund/ rebate of the service tax paid on the input services used in the export of goods and took re-credit of the said amount in their books of accounts, hence the present appeals are infructuous - AT
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