Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
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
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