Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Imposition of penalty - Delayed payment of service tax with interest - at the first place, the SCN itself was unnecessary as the duty and interest having paid voluntarily, the Revenue cannot allege suppression or fraud - penalty order is set aside
Imposition of penalty - Delayed payment of service tax with interest - at the first place, the SCN itself was unnecessary as the duty and interest having paid voluntarily, the Revenue cannot allege suppression or fraud - penalty order is set aside
Note: It is a system-generated summary and is for quick reference only.