limited to the following activities:
(i) business advisory services;
(ii) technical assistance/ advice in relation to
expatriate tax compliance services under the tax
laws ... work
products;
(iv) advice and technical assistance to the GSS
personnel with respect to the UK statutory audit
process required under the appropriate accounting
standards
user, by
means of a computer or an automatic data processing machine or any
other device or equipment.‖
17. Section 65(105)(zzzze ... user, by means of a computer or an automatic data
processing machine or any other device or equipment;‖
20. Section
vendor after following a fair, bonafide,
transparent and independent International
Competitive Bidding process;
(iv) The adjudicating authority held that the contracts
were EPC contract without ... Authority;
(viii) Neither the respondents nor the adjudicating
authority advanced any tangible data or valid basis
to justify gross over-valuation at the hands
process;
28
C/85476/2018
(v) In paragraphs 5.1.3.25 and 5.1.3.25.1 of the order, the
adjudicating authority, after considering the
contemporaneous data submitted ... that PMC is just an
intermediary, basis that PMC had sought financial
assistance from MEGPTCL and MEGPTCL and opened the
transferable Letters Of Credit
clients
and in case of OIL, it was also processing the data so collected
during measurements. The other service provided is of
perforations or making ... undisputed that the appellant
provides wireline logging, perforation and data
processing services to ONGC and OIL. The appellant has been
paying service tax on these
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