Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Intermediary services or not - Revenue has not shown as to how the Appellant has acted as intermediary between the two persons namely service provider and service receiver of the main service - Since the nothing has been brought on record to show that appellants were providing the intermediary services to the recipient in manner as defined by Rule 2(f) we do not find any merits in the submissions of the revenue that place of provision of services in the present case will be location of service provider as per Rule 9
Intermediary services or not - Revenue has not shown as to how the Appellant has acted as intermediary between the two persons namely service provider and service receiver of the main service - Since the nothing has been brought on record to show that appellants were providing the intermediary services to the recipient in manner as defined by Rule 2(f) we do not find any merits in the submissions of the revenue that place of provision of services in the present case will be location of service provider as per Rule 9
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