Valuation - substantial markup in the supply of goods - There ...

Customs

October 16, 2019

Valuation - substantial markup in the supply of goods - There are no evidence of the relationship having impacted the conditions of sale or that the relationship itself had been suppressed to mislead the assessing authority. - Demand set aside.

View Source

← Previous Next →

Valuation - substantial markup in the supply of goods - There ...

Customs

October 16, 2019

You may also like:

Claim of duty drawback, refund of IGST and state levies - Valuation of export goods - The Tribunal's decision underscores the importance of adhering to the legal...

Valuation of imported goods - Unless there is substantial difference between the declared price and the value determined after market enquiry, loading must be avoided...

Supply of Goods to SEZ - Rebate claim - Rule 18 - The only lapse of non filing of Bill of Export can not be ground to deny the substantial benefit of rebate claim - CGOVT

Valuation of imported goods - undervaluation - deemed relationship between GOI, OMIFCO and the Appellants - related party or not - Department has not produced any...

Valuation - clearance of pipes - inter-connected undertakings - arms length price - Rule 10 (a) would apply only if such clause is specified in the Show Cause Notice...

Valuation - Sale through dealers - in the absence of any extra commercial relationship between the dealers and the main respondent, there can be no reason to allege...

Job work - valuation - The value of the goods provided by the principal would not form the part of the value of the supply and must be excluded while valuing the supply.

Addition on account of diversion of income / profit - there is no evidence to prove that this was some kind of sham arrangement of profits along with markup and...

Nature of services - Manpower Supply Agency Service or employer employee relationship to constitute salary - prima facie assessee is liable to pay service tax - AT

Accrual of income - Reimbursement of expenses treated as income of the Assessee - Application of Markup on Reimbursement Expenses: The contentious issue was whether the...

Quick Updates: