Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Challenge to service tax liability demand under Finance Act, 1994. Court directed constitution of team of competent officers to pass orders without territorial jurisdiction within three months, considering: petitioners' qualification u/s 65B(44), services covered under negative/exemption lists, liability u/r 2(1)(d), limitation period. Petitions challenging show-cause notices relegated to officers. Petition disposed.
Challenge to service tax liability demand under Finance Act, 1994. Court directed constitution of team of competent officers to pass orders without territorial jurisdiction within three months, considering: petitioners' qualification u/s 65B(44), services covered under negative/exemption lists, liability u/r 2(1)(d), limitation period. Petitions challenging show-cause notices relegated to officers. Petition disposed.
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