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 of service tax - services for inspecting vehicles providing MS plates at regional transport office - Certification of the cylinder did not take place in the manufacturing area - definition of "input service" does not restrict that the said service have to be rendered in the factory premises of the manufacturer - AT
Cenvat credit of service tax - services for inspecting vehicles providing MS plates at regional transport office - Certification of the cylinder did not take place in the manufacturing area - definition of "input service" does not restrict that the said service have to be rendered in the factory premises of the manufacturer - AT
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