Valuation - demand of customs duty on license fee paid to the ...

Customs

September 27, 2016

Valuation - demand of customs duty on license fee paid to the overseas licensor - payment of service tax on license fee - the DRI could not have proceeded on the footing and in the facts and circumstances of the present case that there is a definite evasion. It is their duty to bring such cases of alleged evasion to the notice of the customs - HC

View Source

← Previous Next →

Valuation - demand of customs duty on license fee paid to the ...

Customs

September 27, 2016

You may also like:

TDS u/s 195 - TDS on overseas payment - Annual Payment made to the international boards through affiliation with IBO, Cambridge etc. under the head authorization fee,...

Valuation of imported goods - inclusion of licence fee in the invoice value - It can be seen that Rule 10 (1) (c) uses the words ‘as a condition of sale’. The...

Nature of expenses - apportioning the licence fee as partly revenue and partly capital - variable licence fee paid by the assessees under the New Telecom Policy, 1999 -...

100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

Disallowance u/s 40 (a) (iib) - payment of Gallonage Fee, Licence fee, Shop rental (Kist) and Surcharge on Sales Tax - the levy of Gallonage Fee with respect to the...

Valuation - adjustment of excess excise duty paid against the short payment - during the relevant period the Appellant had paid the correct duty arrived at in terms of...

Levy of service tax - The appellant is not liable to pay service tax on Export Pass fee, Import Pass fee, Permit fee, Excise Staff Salary and overtime allowances/charges...

TP adjustment on account of payment of overseas support fee - The assessee has its head office outside India and the decision, on the basis of which the assessee gets...

Disallowance of excessive licence fee paid to M/s Uflex Ltd. - increase of the license fee from ₹ 50 Lac per month to ₹ 2 Crore per month - the issue of...

Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

Liability to pay Court fees - The reasoning adopted by the appellant that it is not a case of demand of duty is basically frivolous - Once the duty is paid ‘under...

Assessable value - Royalties/licence fees were to be paid to the foreign supplier of the equipments - For application of Rule 9(1)(e) there had to be a finding that...

Addition u/s 69C - payment of License Fee - When the AO has accepted the gross sales reflected by the assessee in its ledger account and also not doubted the License Fee...

Mis-use of duty free licences - benefit of the exemption under the license is not available on the strength of a fraudulent licence - The appellant in this case has not...

Quick Updates: