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...
Exemption under N/N. 9/2009-ST - Service provided by a subcontractor to a unit located in SEZ - The appellant, subcontracted by a main contractor, contested the denial of exemption by the Adjudicating Authority based on procedural grounds. The Appellate Tribunal, after considering submissions and relevant legal precedents, ruled in favor of the appellant. It affirmed that services provided to a SEZ unit, regardless of the subcontractor's involvement, qualify for exemption under the notification. Additionally, the Tribunal dismissed the requirement of Form A-1 for the period before March 2011 and highlighted the overriding effect of the SEZ Act in exempting services consumed within the SEZ.
Exemption under N/N. 9/2009-ST - Service provided by a subcontractor to a unit located in SEZ - The appellant, subcontracted by a main contractor, contested the denial of exemption by the Adjudicating Authority based on procedural grounds. The Appellate Tribunal, after considering submissions and relevant legal precedents, ruled in favor of the appellant. It affirmed that services provided to a SEZ unit, regardless of the subcontractor's involvement, qualify for exemption under the notification. Additionally, the Tribunal dismissed the requirement of Form A-1 for the period before March 2011 and highlighted the overriding effect of the SEZ Act in exempting services consumed within the SEZ.
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