Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Utilisation of Cenvat credit for payment under Reverse charge - the appellant is entitled to utilise the Cenvat credit for discharge of Service Tax for the commission paid to the overseas agents. - AT
Utilisation of Cenvat credit for payment under Reverse charge - the appellant is entitled to utilise the Cenvat credit for discharge of Service Tax for the commission paid to the overseas agents. - AT
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