Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Since the activity itself of construction of the houses for personal use is beyond the taxable category even if this activity is undertaken by any sub-contractor the category for the levy of service tax will not change and the sub-contractor will also be entitled for exemption.
Since the activity itself of construction of the houses for personal use is beyond the taxable category even if this activity is undertaken by any sub-contractor the category for the levy of service tax will not change and the sub-contractor will also be entitled for exemption.
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