https://www.taxtmi.com/caselaws?id=238288 The Tribunal partly allowed the appeal. It upheld the inclusion of service tax in gross receipts under section 44B but dismissed the argument regarding the attribution of income due to arm's length remuneration of the Indian agent. However, the Tribunal ruled in favor of the assessee on the issue of interest under section 234B, following the jurisdictional High Court's decision. The order was pronounced on August 23, 2013. en-us Fri, 23 Aug 2013 00:00:00 +0530 Sat, 28 Mar 2015 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238288 The Tribunal partly allowed the appeal. It upheld the inclusion of service tax in gross receipts under section 44B but dismissed the argument regarding the attribution of income due to arm's length remuneration of the Indian agent. However, the Tribunal ruled in favor of the assessee on the issue of interest under section 234B, following the jurisdictional High Court's decision. The order was pronounced on August 23, 2013. Case-Laws Income Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238288