Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Goods Transport Service – appellant are a Private Company and, they have paid the freight charges, therefore, they were liable to pay service tax. - demand and penalty confirmed - AT
Goods Transport Service – appellant are a Private Company and, they have paid the freight charges, therefore, they were liable to pay service tax. - demand and penalty confirmed - AT
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