Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
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Renting of immovable property Services - appellant has recovered the electricity charges on actual consumption basis and not on floor area basis, for their shop premises hence cannot be clubbed with the amount of rent, for levy of Service Tax
Renting of immovable property Services - appellant has recovered the electricity charges on actual consumption basis and not on floor area basis, for their shop premises hence cannot be clubbed with the amount of rent, for levy of Service Tax
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