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...
CENVAT Credit - service tax on that portion of value of services which was not paid by the assessee at the time of taking credit and was retained as performance guarantee - Rule 4(7) of the Cenvat Credit Rules, 2004 - The question of law is answered against the Revenue
CENVAT Credit - service tax on that portion of value of services which was not paid by the assessee at the time of taking credit and was retained as performance guarantee - Rule 4(7) of the Cenvat Credit Rules, 2004 - The question of law is answered against the Revenue
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