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...
Self adjustment of excess service tax paid towards payment of service tax during the subsequent period - appellants had not intimated the said adjustment to the department - Demand of duty and penalty set aside - levy of penalty of ₹ 5,000/- u/s 77 upheld - AT
Self adjustment of excess service tax paid towards payment of service tax during the subsequent period - appellants had not intimated the said adjustment to the department - Demand of duty and penalty set aside - levy of penalty of ₹ 5,000/- u/s 77 upheld - AT
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TaxTMI 
TaxTMI 
of 4883 
