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...
Adjustment of excess service tax paid - Whether the adjustment of service tax short paid and excess paid is permitted under the rules in the given circumstances requires a detailed analysis which can be taken up at the time of final hearing. - stay granted - AT
Adjustment of excess service tax paid - Whether the adjustment of service tax short paid and excess paid is permitted under the rules in the given circumstances requires a detailed analysis which can be taken up at the time of final hearing. - stay granted - AT
Note: It is a system-generated summary and is for quick reference only.