Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Refund of service tax - Period of limitation - Invoice Raised in service tax paid prior to introduction of GST - Service was not complete and GST was paid after completion of services post intorduction of GST w.e.f. 1.7.2017 - Section 11B of erstwhile Central Excise Act has wrongly been invoked by the Commissioner (Appeals) - Refund allowed - AT
Refund of service tax - Period of limitation - Invoice Raised in service tax paid prior to introduction of GST - Service was not complete and GST was paid after completion of services post intorduction of GST w.e.f. 1.7.2017 - Section 11B of erstwhile Central Excise Act has wrongly been invoked by the Commissioner (Appeals) - Refund allowed - AT
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