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...
Cenvat Credit in respect of inputs/input services received by an output service provider during period prior his obtaining service tax registration is admissible - AT
Cenvat Credit in respect of inputs/input services received by an output service provider during period prior his obtaining service tax registration is admissible - AT
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