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...
Commercial Training & Coaching Services - sale of study material by the appellant on behalf of the companies, the product of whom were sold by the appellant - appellant is liable to pay service tax on the payment of sale of study material.
Commercial Training & Coaching Services - sale of study material by the appellant on behalf of the companies, the product of whom were sold by the appellant - appellant is liable to pay service tax on the payment of sale of study material.
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