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...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Commercial Training or Coaching Service - applicant had sold prospectus and admission forms for consideration and had not paid service tax on such consideration - Matter remanded back - Stay granted - AT
Commercial Training or Coaching Service - applicant had sold prospectus and admission forms for consideration and had not paid service tax on such consideration - Matter remanded back - Stay granted - AT
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