Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
Busines Auxiliary Service - individuals cannot be subjected to service tax under Business Auxiliary Services upto 1/5/2006 - Post 1/5/2006, liability of the appellant to discharge service tax was expected to be known to appellant as ignorance of law is no excuse - AT
Busines Auxiliary Service - individuals cannot be subjected to service tax under Business Auxiliary Services upto 1/5/2006 - Post 1/5/2006, liability of the appellant to discharge service tax was expected to be known to appellant as ignorance of law is no excuse - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
