Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Penalty - They have also collected the higher amount of service tax from the service recipients but paid to the Government lesser amounts. - no justification for waiving penalty u/s 78 and 77. - AT
Penalty - They have also collected the higher amount of service tax from the service recipients but paid to the Government lesser amounts. - no justification for waiving penalty u/s 78 and 77. - AT
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