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...
Business auxiliary service - Pasteurizing of milk, converting some of it into butter milk/curd and then packing these products including milk in plastic pouches clearly amount to manufacture, hence not liable for service tax - AT
Business auxiliary service - Pasteurizing of milk, converting some of it into butter milk/curd and then packing these products including milk in plastic pouches clearly amount to manufacture, hence not liable for service tax - AT
Note: It is a system-generated summary and is for quick reference only.