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...
Job Work - manufacture of medicines - Exemption to taxable service of production of goods on and for behalf of a client - benefit denied on the ground that Excise Duty has neither been paid by the appellant (job worker) nor by the client (principal) - As the appellant is the manufacturer of the pharmaceutical goods, demand of Service Tax is not sustainable - AT
Job Work - manufacture of medicines - Exemption to taxable service of production of goods on and for behalf of a client - benefit denied on the ground that Excise Duty has neither been paid by the appellant (job worker) nor by the client (principal) - As the appellant is the manufacturer of the pharmaceutical goods, demand of Service Tax is not sustainable - AT
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