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
Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Valuation - royalt - The value of design, drawing and technical ...

Central Excise

March 22, 2017

Valuation - royalt - The value of design, drawing and technical know-how, provided free of charge, should form part of the assessable value of power units manufactured and cleared by AVTEC to FIPL - AT

View Source

 


 

You may also like:

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

  2. Scientific and Technical Consultancy Charges - assistance provided to Joint Venture partner including procurement/ purchase of moulds, machineries, drawings, designs etc....

  3. Valuation - inclusion of the design, drawing and layout charges in the assessable value of printed cartoons - Section 4(3)(d) - demand confirmed.

  4. Valuation - inclusion of notional cost of drawings and designs supplied free of cost by Maruti to the vendors in the assessable value of parts or components manufactured...

  5. TDS u/s 195 - P.E. in India - The payments made by assessee to Gensler-USA were merely for project specific drawings & designs without transfer of technology or know-how...

  6. Valuation - related parties - technical knowhow fee is for design, drawing and technical information provided to appellant by overseas supplier for setting up of...

  7. Project Import - valuation - drawing and documents for use during construction, erection, assembly etc and know how fees to be included in assessable value? - 10%...

  8. Valuation - such specific engineering design and drawing are pre-requisite for manufacturing the conveyor belts and therefore the value of such drawing and designs is...

  9. Taxability of Fees for technical services (FTS) - In Article–13(4)(c) of the India–UK tax treaty the words “or consists of the development and transfer of a technical...

  10. Valuation - inclusion of cost of free supply of drawings - as per Rule 6 of Central Excise Valuation Rules, 2000 the value of free of cost drawing used for the...

 

Quick Updates:Latest Updates