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Customs - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Valuation - as the Supply Agreement is consistent with the ...

Customs

March 10, 2016

Valuation - as the Supply Agreement is consistent with the Technology Transfer Agreement, and the supplier had the right to terminate the supplies in case of non-payment of royalties, the payment of royalty is a condition of sale and includible in the assessable value - AT

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  1. Business Transfer Agreement - the applicant has transfer the business as a going concern - it may treated as supply of services - the same is exempted from levy of GST as on date.

  2. Clarification on doubts related to supply of Information Technology enabled Services (ITeS services).

  3. Clarification on doubts related to supply of Information Technology enabled Services (ITeS services).

  4. Valuation of Supply - the amount received by the applicant in this regard shall form a part of the value of supply on which tax shall be levied in terms of sub-section...

  5. Manpower supply service or IT service - classifiation - what was provided was actually ‘manpower supply service’, even though the assessee claimed it under ‘information...

  6. Scope of supply - transfer of leasehold rights in respect of Noida Authority allotted land - The AAR held that, The activity of assignment is in the nature of agreeing...

  7. Deduction of tax at source - deemed sale - transfer of right to use -services in the field of information and technology - activity is not taxable - HC

  8. Classification of supply - supply of goods or supply of services - HSN Code - right and ownership on the Coal mined by the Applicant - he applicant is involved in supply...

  9. Levy of GST - distinct persons - supply of goods or supply of services - The transfer of right to do integration testing, installation and marketing software from the...

  10. Classification and nature of supply - post sales services - The Post-Sales Technical Support Services provided by the applicant is classified as Information Technology...

 

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