Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Revenue neutrality - Reverse charge mechanism - in case the service tax on reverse charge basis is paid, the same is eligible to avail cenvat credit - the situation is truly a revenue neutral one. - the appellant cannot be saddled with the allegation of intention to evade payment of service tax.
Revenue neutrality - Reverse charge mechanism - in case the service tax on reverse charge basis is paid, the same is eligible to avail cenvat credit - the situation is truly a revenue neutral one. - the appellant cannot be saddled with the allegation of intention to evade payment of service tax.
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