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Customs - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Waiver of pre deposit - valuation - whether separate import of ...

Customs

April 15, 2014

Waiver of pre deposit - valuation - whether separate import of software is a dummy transaction - import of Mobile Switching Centre and other equipment - prima facie case is against the assessee - AT

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  1. Demand of service tax - development of customized software which they are exporting - it is a case of revenue neutrality – waiver of pre-deposit allowed - AT

  2. Waiver of pre deposit - NSK Ltd. Japan has supplied their employees and rendered service in the joint venture company who is the applicant and both are separate company...

  3. Waiver of pre-deposit of duty - Import of Synthetic Casting Tapes - Classification of goods - import of Synthetic Casting Tape would come under Chapter 30 - AT

  4. Waiver of pre-deposit - Classification of goods - whether the imported goods are goods imported are “Non Alloy Steel“ - two views are possible - stay granted - AT

  5. Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

  6. Waiver of pre deposit - works contract - Valuation - Prima facie, the value of transformers cannot be included in such execution of works contract - AT

  7. Waiver of pre-deposit - Business Auxiliary Service - import of services - reverse charge mechanism - revenue neutrality - The refund of Service Tax so payable is not...

  8. Waiver of pre-deposit - Classification dispute - import of various information technology goods including Facsimile machines -Prima facie demand is barred by limitatio - AT

  9. Waiver of pre-deposit - Scope of term 'undue hardship' - - AT

  10. Refund claim u/s 27 - Import of Watchguard Security Products - embedded software - the claim that the software and hardware were separate and distinct cannot be acceptable - AT

 

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