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![Temporary Holding of Spare Parts by Service Engineers Not ‘Place Of Business’ or ‘Fixed Establishment’: AAAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/500x300_2124143-service-engineersjpg-1.webp "Temporary Holding of Spare Parts by Service Engineers Not ‘Place Of Business’ or ‘Fixed Establishment’: AAAR [Read Order]")
Temporary Holding of Spare Parts by Service Engineers Not ‘Place Of Business’ or ‘Fixed Establishment’: AAAR [Read Order]
In a recent ruling, the Odisha State Appellate Authority for Advance Ruling (AAAR) held that temporary holding of spare parts and tool kits by Field...
![Repair Services Via Field Engineers in State Don’t Create ‘Place of Business’ When Contracts & Invoicing from HO: AAAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/250x150_2124122-repair-services-via-field-engineers-in-state-dont-create-place-of-business-when-contracts-invoicing-from-hojpg.webp "Repair Services Via Field Engineers in State Don’t Create ‘Place of Business’ When Contracts & Invoicing from HO: AAAR [Read Order]")
![Generation of E-Way Bill Depend On Interstate-Movement of Goods, Not Supply: CBIC [Read Circular]](https://www.taxscan.in/wp-content/uploads/2018/05/Warehoused-Goods-IGST-CBIC-Taxscan.jpg "Generation of E-Way Bill Depend On Interstate-Movement of Goods, Not Supply: CBIC [Read Circular]")