Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
Appellant not liable for service tax under 'Business Support Service' category as it exported its own goods, not providing support services to another entity. CENVAT credit on club membership fees allowed as meetings organized for sales promotion activities. Suo-moto re-credit to CENVAT account without documentary evidence not permissible. No penalty imposable as tax paid before show cause notice. Demand barred by limitation as periodical audits conducted. Impugned order set aside, appeal allowed.
Appellant not liable for service tax under 'Business Support Service' category as it exported its own goods, not providing support services to another entity. CENVAT credit on club membership fees allowed as meetings organized for sales promotion activities. Suo-moto re-credit to CENVAT account without documentary evidence not permissible. No penalty imposable as tax paid before show cause notice. Demand barred by limitation as periodical audits conducted. Impugned order set aside, appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
