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...
As the appellants are located in New Delhi the cause of action to demand of service tax has arisen in New Delhi. In the circumstances although the Commissioner of Central Excise & Service Tax, Rohtak and adjudicated the matter, the appeal lies with the Principal Bench located at CESTAT, New Delhi. - AT
As the appellants are located in New Delhi the cause of action to demand of service tax has arisen in New Delhi. In the circumstances although the Commissioner of Central Excise & Service Tax, Rohtak and adjudicated the matter, the appeal lies with the Principal Bench located at CESTAT, New Delhi. - AT
Note: It is a system-generated summary and is for quick reference only.