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...
SSI Exemption - The appellant did not opt for availing the benefit of Notification No. 8/2003-CE dated 01.3.2003 at the beginning of the financial year thus option for the availment is not in accordance with the Central Excise Rules - AT
SSI Exemption - The appellant did not opt for availing the benefit of Notification No. 8/2003-CE dated 01.3.2003 at the beginning of the financial year thus option for the availment is not in accordance with the Central Excise Rules - AT
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