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...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Determination of service tax liability on the approval of resolution plant under IBC - The amount of service tax dues having thus crystallized, the resolution plan says that the same would be settled at 5% of the principal dues adjudicated. The word used is “adjudicated” and not “adjusted” as sought to be read and applied by the respondent. Therefore, the amount that the petitioner would be required to pay is 5% of ₹ 7,02,20,725.00. In so far the recovered amount i.e. ₹ 6,23,82,214.00 is concerned, the same is part of the total demand determined i.e. ₹ 7,02,20,725.00. After retaining 5% of ₹ 7,02,20,725.00, respondent would be duty bound to refund the balance amount to the petitioner - HC
Determination of service tax liability on the approval of resolution plant under IBC - The amount of service tax dues having thus crystallized, the resolution plan says that the same would be settled at 5% of the principal dues adjudicated. The word used is “adjudicated” and not “adjusted” as sought to be read and applied by the respondent. Therefore, the amount that the petitioner would be required to pay is 5% of ₹ 7,02,20,725.00. In so far the recovered amount i.e. ₹ 6,23,82,214.00 is concerned, the same is part of the total demand determined i.e. ₹ 7,02,20,725.00. After retaining 5% of ₹ 7,02,20,725.00, respondent would be duty bound to refund the balance amount to the petitioner - HC
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