Home Highlights September 2013 Year 2013 This

You may also like:

1. Exemption on services provided to SEZ authorised operations - Notification

2. Refund of service tax paid - SEZ - In this case, the head office is located in Gurugram and it is not an SEZ unit. A portion of the services received in Gurugram are for...

3. Refund Claim of Service Tax paid on services consumed within the SEZ and services which were used in the authorized operations of the SEZ units - AT

4. Refund of IGST - DTA unit supplying goods / services to SEZ - supply for authorized operation or not - Refund cannot be denied for inordinate delay in obtaining the...

5. SEZ unit - refund - services received for authorized operation - those services which are not specifically approved but the said services are used for authorized...

6. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

7. Re-import of goods/equipment from a SEZ/FTWZ to DTA - Under the SEZ Act, 2005 read with SEZ Rules, 2006, words 'import' and 'procure' have been assigned different...

8. Exemption from payment of customs duty, IGST and compensation cess - Re-import of goods/equipment from a SEZ/FTWZ to DTA - It is also important to note that activity of...

9. SEZ units - Procurement (import) of goods - the Customs authorities, on suspicion, could inspect the consignment and on the inspection, if they find any items which are...

10. Absolute confiscation - Import of industrial composite solvent - prohibited goods - There is no allegation that the import was not bona fide and the Appellant knowingly...

11. Authorized employees of IT/ITeS units in SEZ allowed to Work from Home or place outside the SEZ unit - Government of India

12. Confiscation of goods - Goods imported under advance license - Act of fraud established - AT

13. Import of prohibited goods - Multi-function Digital Photocopiers and Printers - imported goods are liable for confiscation but ordering absolute confiscation is not justified

14. Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to...

15. Absolute Confiscation - import of shoes - mis-declaration of the goods in terms of quantity and value - the impugned goods have violated the IPR and the import of these...