Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Refund claim - The Place of Provision of Service is J&K which, as discussed, is outside the taxable territory in accordance of Section 66B. The Department herein was not liable to charge the service tax qua the said provision of service.
Refund claim - The Place of Provision of Service is J&K which, as discussed, is outside the taxable territory in accordance of Section 66B. The Department herein was not liable to charge the service tax qua the said provision of service.
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