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Payment of commission to relatives for the services rendered by them for promoting sales. - genuineness of commission established - deduction allowed - HC Rejection of the application for registration – Manufacture of cigarettes - No condition regarding issue of licence under IRDA Act by Ministry of Commerce and Industry, before the issue of Central excise registration certificate - refusal of registration is incorrect - Tri Penalty u/s 78 - Changeability of service tax on rent income classifiable under the category of Renting of Immovable Property. - penalty imposed set aside. - Tri Construction of complex - several quarters - different buildings in the same compound. - None of the buildings had more than 12 flats in each building - Prima facie case in favor of assessee - pre deposit waived. - Tri Retreading of old tyres - Maintenance and Repair service - benefit of Notification No. 12/2003-S.T., dated 20-6-2003 - prima facie case is against the assessee - stay granted partly. - Tri Condonation of delay in filing the appeal - assessee is not a company placed with experts advising - Assessee is only an individual which must be appreciated - Delay condoned - Tri Grossing up of the expenditure with TDS amount for claiming deduction - Non reimbursable tax paid to Master Cards/Visa Cards included under the head “Operating Expenses“ - Claim allowed - Tri It is not open to the Revenue to accept a judgement in the case of an assessee and challenge its correctness in the case of any other assessee without just cause. - Tri Income u/s 2(24) - exercising of voting rights in a particular fashion - to exercise voting rights is not the business of the assessee. - The receipt was not of recurring in nature - not taxable - Tri Wrong accounting entry - inadvertent mistake, merely an accounting entry which is subsequently corrected and explained cannot fasten the assessee with tax liability by assuming it to be an income whereas in realty the amount was by way of advance/ deposit. - Tri Transfer of right to use the goods - Exigible to sales tax -assessee(s) have not produced any document/agreement to show that the assessee(s) retained possession and control over the Cinematographic equipments leased out. - Levy of tax upheld - HC Interstate sale or not - CST - passive infrastructure provider - The fact that the goods purchased by the petitioners were neither sold nor used in the manufacture of goods for re-sale does not constitute violation of the C forms. - HC Cross-objections filed before Commissioner (Appeals) against service tax demand - whether be treated as an appeal filled? - Held No - Tri Exemption under Notification No.6/2002 to the goods manufactured at site of the construction for use in the construction work at such site and the goods supplied for use by the Railways, cannot be denied. - Tri Maintainability of settlement application – Despite the assessee informing the Commissioner, that it had paid the filing fee and would file the settlement application within a week, the Commissioner proceeded to pass an order in utter haste. - HC Recovery of service tax while appeal is pending before tribunal - recovery notice published in Daily News Paper ‘Dainik Bhaskar’ dated 28-1-2012 - writ petition dismissed. - HC First appellate authority rejected the appeal for non-compliance with the pre-deposit of 25% - the appellant is directed to deposit 25% of the service tax liability confirmed by the adjudicating authority. - Tri If the goods were not intercepted, the same would have been cleared without claiming the ownership as the actual owner of the goods viz. digital cameras and wrist watches. Therefore, the goods are liable for confiscation - Tri    Left Stop Right
SEZ

Special Economic Zones Rules, 2006

No. Title
Short title and commencement
 
Definitions
 
Proposal for setting up of Special Economic Zone.-
 
Forwarding of proposal to Board
 
Requirements for establishment of a Special Economic Zone
 
Infrastructure requirements relating to information technology
 
Letter of Approval to the Developer
 
Details to be furnished for issue of notification for declaration of an area as Special Economic Zone
 
Notification of Special Economic Zone
 
Grant of Approval for Authorized Operations.-
 
Permission for procurement of items
 
Processing and non-processing area
 
Import and procurement of goods by the Developer
 
A Developer may export or transfer capital goods and spares including construction equipment
 
Procedure applicable on import or procurement of goods and services, their admission, and clearance of goods.
 
Monitoring
 
Transfer of Letter of Approval of Developer
 
Proposal for approval of Unit
 
Consideration of proposals for setting up of Unit in a Special Economic Zone
 
Letter of Approval to a Unit
 
Administrative Control of Special Economic Zones
 
Offshore Banking Unit.
 
Terms and conditions for availing exemptions, drawbacks and concessions to every Developer and entrepreneur for authorized operations.-
 
Supply from DTA
 
The procedure for grant of drawback claims and Duty Entitlement Pass Book credit to a Developer or Unit
 
Consequences of non utilization of goods or services
 
General Conditions of Import and Export.-
 
Import and Procurement.
 
Import of Goods
 
Procedure for Import
 
Procedure for procurements from the Domestic Tariff Area
 
Exemption from service tax
 
Exemption from Central Sales Tax
 
Admission of goods
 
Utilization of goods
 
Co-relation of import consignment with corresponding export consignment.-
 
Filing of documents for admission and removal
 
Duration of goods or services in a Special Economic Zone
 
Transfer of ownership and removal of goods
 
Destruction of goods
 
Movement of goods to and from non-processing area.-
 
Sub-Contracting
 
Procedure for sub-contracting in Domestic Tariff Area or in a Unit in other Special Economic Zones or in Export Oriented Unit or in Electronic Hardware Technology Park unit or in Software Tech........
 
Sub-contracting for Domestic Tariff Area unit for export
 
Contract Farming
 
Exports
 
Procedure for Export
 
Sales in Domestic Tariff Area
 
Procedure for Sale in Domestic Tariff Area.-
 
Domestic Tariff Area removals - abatement of duties in certain cases
 
Temporary Removals to Domestic Tariff Area
 
Procedure for temporary removals in Domestic Tariff Area.-
 
Other Entitlements
 
Net Foreign Exchange Earnings
 
Monitoring of performance
 
Form of Appeal
 
Time within which appeal is to be preferred
 
Payment of fees
 
Contents of appeal
 
What to accompany form
 
Filing of affidavits
 
Rights of Appellant to appear before the Board
 
Authorisation to be filed
 
Procedure for filing appeal
 
Furnishing of information and documents
 
Date and place of hearing of appeal to be communicated.-
 
Hearing of appeal
 
Orders by the Board
 
Order to be signed and dated
 
Order to be communicated to the party
 
Identity Cards
 
Foreign Exchange Remittances.-
 
Revival of sick units
 
Specified Officer
 
Exit of Units
 
Self Declaration
 
The “services” for the purposes of sub-clause (z) of section 2 shall be the following, namely
 
Procedure for withdrawal or cancellation of exemptions, concessions, drawbacks or any other benefits to a Unit
 
 
 
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