Posts Tagged ‘Software’

Goods used for R&D deemed redundant after project and not capitalised i...

Posted On March 18th, 2024

Note – Specific goods procured by the Petitioner for R & D, software development, and validation directly contributed to the provisions of IT services exported to SEC Korea. These goods […]

Payment received through intermediary qualifies for export status

Posted On March 5th, 2024

Note – Regulation 3(3) of the Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2016 makes it clear that the authorized dealers have been permitted to allow receipts for […]

Attendance data collection device not under Chapter 84

Posted On February 19th, 2024

Note – Data collection device for collecting employee attendance data is classifiable under HSN 8543 and not under heading 84. Appearance: For the Appellant: Mr. K. Vishwanath, Superintendent (AR) For […]

No contrary view by Department when facts remain same and no refund rejecti...

Posted On November 7th, 2023

Note – At the stage of consideration of the application for refund, it would be impermissible for the Revenue Authority to question whether the services rendered by the petitioner amounted […]

Clarification on determination of place of supply

Posted On October 31st, 2023

New Delhi, dated the 27th October, 2023   To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All)   Madam/Sir, […]

SEZ Unit cannot clear capital goods in DTA under EPCG scheme until exit fro...

Posted On September 13th, 2023

Note – E.P.C.G. till exit from SEZ unit is not available. Stipulation of one-time availment of EPCG Scheme at the time of exit cannot be read as permitting availment of […]

Section 149 of Customs Act cannot be invoked where revised PO and vendor in...

Posted On September 13th, 2023

Note – Where the invoice produced by the appellant at the time of import had no factual errors and therefore to claim refund based on subsequent changed value of the […]

Project import benefit cannot be denied if application for contract registr...

Posted On September 7th, 2023

Note – The appellant having made an application for the registration of the contract prior to import of goods for the Project and sponsorship letter having been issued, is eligible […]

Specialised service of 3D modeling of cities not OIDAR services

Posted On August 29th, 2023

Note – Where the agreement with foreign client is clearly for a specialised work of providing 3D city models of Abudhabi, AL Ain, AL Dhafra, these are not works which […]

Exit from EOU scheme cannot be denied for procedural formality where benefi...

Posted On May 9th, 2023

Note – Where the petitioner had not imported any capital goods or procured any capital goods for setting up the software technology park, it was not obliged to reimburse any […]

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