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...
There is no concept of assessment on a regular basis or acceptance of details in the service tax returns as correct officially by the Department unless documentary evidence is produced to show that the Department has accepted the assessment made by the assessee - AT
There is no concept of assessment on a regular basis or acceptance of details in the service tax returns as correct officially by the Department unless documentary evidence is produced to show that the Department has accepted the assessment made by the assessee - AT
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