SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Refund claim - unjust enrichment - Retrospective exemption - appellants have failed to produce the letter from NHAI that they have not paid the service tax to the Appellant - As per CA certificate, tax was paid from own pocket- the evidence is sufficient to establish that the service tax has not been passed on to the customer i.e. NHAI by the Appellants - refund allowed.
Refund claim - unjust enrichment - Retrospective exemption - appellants have failed to produce the letter from NHAI that they have not paid the service tax to the Appellant - As per CA certificate, tax was paid from own pocket- the evidence is sufficient to establish that the service tax has not been passed on to the customer i.e. NHAI by the Appellants - refund allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
