Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Import of drawings and designs for construction activity of ...

Customs

December 7, 2016

Import of drawings and designs for construction activity of various hotels - whether drawings and designs are goods so as to attract duty liability under customs act? - Held Yes - AT

View Source

 


 

You may also like:

  1. Import of IPR - Duty of customs or service tax - Import of imported drawings and designs along with the plant and machinery and capital goods - levy of service tax upheld - AT

  2. Valuation - technical knowhow, drawing and design fee and engineering services fee, are not includable in the transaction value of the imported goods - AT

  3. Consulting Engineer - Designs and drawings which were imported and assessed as ‘goods’, cannot be subjected to Service tax - AT

  4. Deduction under Section 80-IA - preparing of designs and drawings - Activity of the assessee falls within the meaning of the word 'manufacture' or produce used in...

  5. Import of designs and drawings for manufacturing of ship - department was of the view that the drawings and designs cannot be classified under Chapter 49 inasmuch as...

  6. Valuation - import of drawings, designs and documents separately from import of plant and machinery - Once the goods (drawing and designs) were not books, the...

  7. Valuation of certain items imported under two contracts - inclusion of the price of drawings, design etc. - the stand of SAIL was consistent that the subject drawings...

  8. Taxability of an amount received from supply of drawings and designs - Accrual of income in India - Once the income from supply of plant and equipment is held to be not...

  9. Consultancy engg. service - supply of engineering design, drawing and documents - the supply of imported and indigenously procured drawing and designs, treating them as...

  10. CENVAT credit - eligible inputs - drawings and designs imported from Germany for setting up the plan - The property of designs and drawings are intangible and do not...

 

Quick Updates:Latest Updates