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...
Jurisdiction of CESTAT under GST Act, 2017 - Refund order passed u/s 142 - In the present case, the service tax was paid under the provisions of Chapter V of the Finance Act and refund was claimed u/s 142(3) of the CGST Act, under which the claim was required to be disposed of in accordance with the provisions of the existing law. - An appeal would lie to the CESTAT against an order passed u/s 142 - AT (Larger Bench)
Jurisdiction of CESTAT under GST Act, 2017 - Refund order passed u/s 142 - In the present case, the service tax was paid under the provisions of Chapter V of the Finance Act and refund was claimed u/s 142(3) of the CGST Act, under which the claim was required to be disposed of in accordance with the provisions of the existing law. - An appeal would lie to the CESTAT against an order passed u/s 142 - AT (Larger Bench)
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
