Person can’t be treated as intermediary on mere basis of TP report without existence of three persons in transaction: CESTAT

EXCISE/ST/VAT : Orders rejecting refund claims filed in relation to export of service by considering the nature of services as intermediary which is not an issue involved, are not sustainable; Orders solely relying on transfer pricing report without identifying involvement of three persons for holding coverage under intermediary service, are not sustainableEXCISE/ST/VAT : Orders rejecting refund claims filed in relation to export of service by considering the nature of services as intermediary which is not an issue involved, are not sustainable; Orders solely relying on transfer pricing report without identifying involvement of three persons for holding coverage under intermediary service, are not sustainablewww.taxmann.com Latest Case LawsRead More

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