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Customs - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Merchant Overtime Fee (MOT) - the services are rendered within ...

Customs

December 13, 2016

Merchant Overtime Fee (MOT) - the services are rendered within the range of such officer and since admittedly these functions were executed during "normal working hours", such levy is impermissible - HC

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  1. Merchant Overtime charges (MOT Charges) - there is no case for MOT charges in respect of service provided by Central Excise officers during the normal working hours - AT

  2. Merchant Overtime Tax Charges (MOT) - if services are rendered by the Customs Officer at a place which is not his normal place of work or a place beyond the Customs...

  3. Merchant Overtime Tax Charges (MOT) - whether the Central Excise Officer has discharged his duty in the factory premises of respondent & has functioned as a “Customs...

  4. Levy of Merchant Overtime Fee - the High Court ruled in favor of the appellant, overturning the Tribunal's decision to levy MOT charges for utilizing the services of...

  5. Payment of Merchant Overtime (MOT) - The assessee should not hesitate to pay for the services which are required to be performed beyond the normal place of work of the...

  6. Customs (Fees for Rendering Services by Customs Officers) Amendment Regulations, 2016 - Notification

  7. 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...

  8. 100% EOU - Demand of Differential Cost Recovery Charges paid - Claim of refund of excess MOT charges paid - the finding of the Commissioner is factually wrong - Demand...

  9. TP Adjustment - re-computing the Arm’s Length price (ALP) of Salary payments made to related parties - payment of remuneration to the related persons - the employees...

  10. Renting of immovable property - Tahbazari fee - The authority below has wrongly considered it as a service being rendered by the appellant to the said traders - demand set aside.

 

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