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...
Penalty u/s 76 - Service Tax discharged before show cause notice was issued u/s 73(3) - It is unfortunate that inspite of statutory provisions, the authorities have issued a show cause notice claiming penalty - AT
Penalty u/s 76 - Service Tax discharged before show cause notice was issued u/s 73(3) - It is unfortunate that inspite of statutory provisions, the authorities have issued a show cause notice claiming penalty - AT
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