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...
Cenvat Credit - input services - appellant is availing the services of the sub-contractor for providing an output service on which he is discharging the -Service tax liability - prima facie in favor of assessee - AT
Cenvat Credit - input services - appellant is availing the services of the sub-contractor for providing an output service on which he is discharging the -Service tax liability - prima facie in favor of assessee - AT
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