Order dated 22.01.2020 in WP 112826/2019 filed by UoI ( CGST Bangalore) Vs. Contempt 65/2018 & Order (Shrinivas, Part Time Casual Worker) Instructions-Reg. click here
Strict compliance to Limitation while filing Appeals/Petitions before Courts/ Tribunal -reg. click here
Vacancy Circular calling for nomination of willing officers at the level of Inspectors and superintendents to work in International Customs Division of Customs Wing,CBIC-reg. click here |
Addendum. click here
Notification issued on Departmental Examination for promotion of Tax Assistants to the grade of Executive Assistants of Central Taxes and Customs to be held in the month of March, 2021. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. The Notification can be viewed through this link. click here
Five posters of Welfare Schemes being implemented from the Customs & Central Excise Welfare Fund. click here
Constitution of regular panel of Senior/Junior Standing Counsels for handling cases of Indirect taxation of CBIC before the Hon'ble High Courts and other fora; Renewal/Fresh appointment of Counsels -reg. click here
One day Online Training on "Disposal of Goods" for officers of CBIC on 20th January, 2021 from 10:30 AM to 1:30 PM -reg. click here
Vacancy for Inspectors on deputation basis in Directorate General of Anti-profiteering, New Delhi.
Empanelment for Chartered Accountant or Cost Accountant for Special Audit of Central Excise,Service Tax and GST Assessees. click here
Customs Brokers Licensing Examination(CBLE), 2021 - reg. click here
Customs Authority for Advance Rulings (CAAR) Regulations 2021click here
Online Training on "Anti-Profiteering" for officers of CBIC on 22nd January, 2021 from 10:30 AM to 01:30 PM - regardingclick here
OM dated 04.01.2021 regarding Correction in the Integrated All India Seniority List (AISL) of Superintendents Customs (Prev.) for the Period 01.01.2012 to 31.12.2013click here
Circular regarding Seeking applications for the vacancies in the grade of AC/DC/JC/ADC in DG Systems & Data Management.click here
Notification issued to make amendment (2021) to CGST Rules, 2017
Scheme for grant of cash awards to meritorious children of departmental officers year 2019-2020.click here
13th English-speaking Session of the Virtual Customs Orientation Academy (VCOA).click here Document
Notification issued to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021.
Press release issued on extending due date of furnishing of annual return under Central Goods and Services Tax Act, 2017 for the financial year 2019-20click here
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Promotion of Senior Translator to the grade of AD (OL) (Group A) under CBICclick here
Collection of statistics regarding court cases related to Order dated 19.07.2011 of High Court in Madras.Click here
Notifications issued to bring into force provisions of Finance Act, 2020, to waive late fee for FORM GSTR-4 filing in UT of Ladakh and to make 14th Amendment, 2020 to CGST Rules, 2017.
Letter dated 18.12.2020 reg. Examination of promotion to EA cadre during 18.12.2013 to 28.09.2015Click here
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Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes and Inspectors of Customs (EOs & POs) to be held in the month of February, 2021Click here
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Circular issued for waiver from recording of UIN on the invoices for the months of April 2020 to March 2021.
Notification issued to extend the due dates for compliances and actions in respect of anti-profiteering measures
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Scheme for compassionate appointment-relative merit point & revised procedure for selection/Tie breaking formulaClick here
A
wholly owned subsidiary Indian company of which the holding company is a
foreign company.
Whether
the determination of value of imported hardware products as per
deductive methodology is in consonance
with the provisions of section 14 of the Customs Act, 1962 and Customs
Valuation (Determination of Value of Imported Goods) Rules, 2007?
A
wholly owned subsidiary Indian company of which the holding company is a
foreign company.
Whether
the determination of value of imported spare parts of hardware products as
per constructed cost methodology is in consonance with the provisions of
section 14 of the Customs Act, 1962 and Customs Valuation (Determination of
Value of Imported Goods) Rules, 2007?
Orders
No. AAR/Cus/06-07/2011
issued
on 13.05.2011
Hon'ble
Mr.
Justice P.K.Balasubramanyan, (Chairperson)
Mr.
J.K.Batra,
(Member)
Mr.
J.Khosla,
(Member)
7.
1. The Commissioner of Customs,Air Cargo Complex, Sahar, Mumbai - 400 095.
2. The Commissioner of Customs
(Import), New Custom House, Ballard Estate, Mumbai - 400 001.
A wholly owned subsidiary Indian company of which the
holding company [M/s. Guthy Renker
India (Mauritius), Port Louis, Mauritius ] is a
foreign company.
Misc. Petitions by the Commissioners requesting for recall
of the order passed under section 28-I (2) of the Customs Act.
A resident who has claimed that it
is setting up a joint venture with a non-resident
(a) "Whether the components namely
Outer Shell (comprising 4 sub-parts) proposed to be imported for manufacture
of Torch Light would attract Anti- Dumping Duty under Notification No. 125 /
2003 - Cus. dated
13.08.2003, wherein Anti Dumping Duty has been imposed on the Non Brass Metal
Flash Light (in compact and SKD condition)?
Order No. AAR/08/Cus/2008
Dt.14.10.2008
Hon'ble Mr. Justice P. V. Reddi,
Chairman;
Mr. A Sinha and
A Wholly owned subsidiary of M/s
Dell International Inc. USA
Whether
the pre-loaded software onto the computer hardware can be classified under
CTH 85.24 at "nil" rate of duty under Sr. No. 157 of Notif.
No. 21/2002-Cus dated 01.03.2002
A
resident Indian Co. setting up a joint venture with a foreign Co
Classification of
'Wet Ground Calcium
Carbonate Products'
under C. Excise Tariff and admissibility of
credit of C. Excise
duty paid or
deemed to have been
paid on the goods used in the manufacture of the excisable products.
Wholly
owned subsidiary of M/s Google International LLC,USA
"Whether
the activity of providing/selling space for advertisement on 'Google Website'
as proposed to be carried out by the applicant and as detailed in Annexure 1
of this application, is classifiable under any of the below mentioned heads
of taxable services or as any other taxable service enumerated in Chapter V
of the Finance Act, 1994:
(i) Advertisement Services (as defined under
section 65(105)(zh)[sic]
of Chapter V of Finance Act, 1994).
(ii)
Computer Network Service (as defined under section 65(105)(zh) of Chapter V of Finance Act, 1994).
(iii)
Business Auxiliary Service (as defined under section 65(105)(zzb) of Chapter V of Finance Act, 1994).
(iv)
Any other taxable service (as enumerated in section 65(105) of Chapter V of
Finance Act, 1994)"
Order No.
AAR/ 1/2006
dt. 29.08.2006
Hon'ble Mr. Justice
S.S.M.
Quadri, Chairman
Mr. Somnath Pal, Member
Dr. B.A. Agrawal, Member
Order on
an application filed under regulation 18 of the Authority for Advance Rulings
( Customs,
Central Excise and Service Tax) Regulations, 2005.
"Which
clause in Section 65 to the Chapter V of the Finance Act, 1994 will be
applicable to the supply of technical know-how, for the purposes of
classification, since the same is not classifiable under clause (55a) for
Intellectual Property Services?"
Claimed to be a wholly owned subsidiary of
a foreign company.
Whether the Civic Centre
Construction Work awarded by the MCD is liable to service tax under section
65(105)(zzq) read with section 65(25b) of the
Chapter V of Finance Act, 1994
Order No. AAR/05(ST)/2006
dt.09.11.2006
Hon'ble
Mr. Justice
S.S.M. Quadri,
Chairman
Dr. B.A. Agrawal,
Member
6.
M/s Sunbeam Auto Limited
38/6, KM Stone,
Delhi-Jaipur Highway
Narsingpur
Distt. Gurgaon - 122001
(Haryana)
A resident limited company
1. The price received by the
Company are delivered prices (inclusive of freight
cost where freight cost is to be borne by the company). Whether service
tax paid on such outward freight is Cenvatable and
is allowable to be set off against the Excise duty/service tax liability of
the company.
2. Similarly
whether the Service Tax paid by the Company on freight in respect of goods
supplied to customer at Chennai which are transshipped at Chennai and
subsequently delivered from the godown to the
customer is CENVATABLE when the price of goods is inclusive of freight
meaning thereby price paid by Customer is delivered price to the customer.
1. Whether the service tax
liability can be imposed upon the service availer
like us who is engaged in the manufacturing and Exporting and is availing Services like transportation of
goods through roads from the transport service provider during the course of
our trade and commerce of export.
2. As we
are exclusively involved in the 100% export, whether we are end
for exemption / Waiver / tax holiday from the service Tax.
3. Is it
correct to hold that we are end for the benefits of the
provisions of rule 3(1) (iii) of export of Service rules, 2005 as
transportation services are provided to us in relation to ourbusiness or commerce and the ultimate recipient of
those services are located outside India?
4. Is it
correct to hold that all the activity, incidental and ancillary, facilitating
the export shall also fall within the ambit of export and enjoy the same
benefits as are available to the Export?
A wholly owned subsidiary Indian company
of which the holding company is a foreign company.
"Whether investment research and advisory services proposed to be
provided by AP India to the overseas entity fulfill the eligibility
conditions provided in the Export of Services Rules, 2005 (as amended), which
have been introduced by Notification No. 9/2005-S.T.dated March 3,2006?"
Order
No.AAR/06(ST)/2007
Dt.17.04.2007
Hon'ble Mr. Justice P. V.
Reddi,Chairman; Mr. A Sinha and Mrs. Chitra Saha, Members
Subsidiary
of Gujrat State Petronet
Limited, which is a subsidiary of Gujarat State Petroleum Corporation
Limited, Public Limited Company.
Whether
the Applicant is eligible to avail CENVAT Credit of excise duty that would be
paid on pipes and valves by the manufacturer against the Applicant's output
service tax liability under the taxable service category of "transport of
goods through pipeline or conduit?
Subsidiary
of Gujrat State Petronet
Limited, which is a subsidiary of Gujarat State Petroleum Corporation
Limited, Public Limited Company.
Whether
the Applicant is eligible to avail CENVAT Credit of the service tax that
would be paid by the EPC Contractor/other construction contractors and
other service providers (except for service tax paid vis
a vis construction services for the civil works
package for building the pipeline substations) against the Applicant's output
service tax liability under the taxable service category of "transport of
goods through pipeline or conduit"
