AIT-2015-85-AAR
M/s. Amazon Seller Services Private Limited Vs. CC |
Kindle Device is
covered by Tariff entry 854 370 99. They have the benefit of Notification
No. 25/2005-Cus. Dated 01.03.2005 |
AIT-2015-98-AAR
SkillSoft Ireland Limited Vs. DCIT |
The applicant is
a Private Limited Company incorporated under the laws of Ireland. It is
engaged in the business of providing on demand e-learning course
offerings, online information resources, flexible learning technologies
and performance support solutions (SkillSoft products). -
The applicant
has entered into a Reseller Agreement dated 9th February, 2009 with
SkillSoft Software Services India Private Limited (SkillSoft India)
appointing it as a Reseller. SkillSoft India buys the SkillSoft products
from the applicant on a principal-to- principal basis and sells the same
to Indian end users/customers in its own name. According to the applicant
by using software and techniques, it has developed copy righted products
on several topics which were electronically stored on its server outside
India |
AIT-2015-99-AAR
Measurement Technology Limited Vs. Dy. CIT, Gurgaon |
(1) On the facts
and in the circumstance of the case, whether the amount
received/receivable by Measurement Technology Limited (hereinafter
referred to as “Applicant” or “MTL UK” from MTL Instruments Private
Limited (‘MTL India’), for services rendered, as per Schedule 2 to ‘MTL
Instruments Intra-Group Agreement for Products and Services’ effective
April 1, 2005 [subsequently substituted by ‘MTL Instruments Intra-Group
Agreement for Products and Services’ effective April 1, 2005 (hereinafter
collectively referred to as ‘Agreement#1’), is chargeable to tax in India
as per the provisions of Double Taxation Avoidance Treaty entered into
between India and United Kingdom (‘India UK Tax Treaty’)? |
AIT-2015-106-AAR
M/s. E.I. Dupont India Private Limited Vs. CC, Maharashtra |
the applicant
will be eligible for the benefits of the said Notification on insecticides
which are classifiable under CTH 3808 and the Tariff Classification 3808
in this Chapter at Sl. No. 83 of Notification No. 72/2005-Customs dated
22.7.2005 |
AIT-2015-107-AAR
M/s GSPL India Transco Ltd. Vs. CST, Gandhinagar |
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 output service in the nature of transport of gas through
pipelines. |
AIT-2015-114-AAR
M/s. Excellent Betelnut Products Pvt, Ltd.
Vs. CC, Maharashtra |
the
goods sought to be imported is processed betel nut as described therein
above whether or not containing ingredients such as food starch, spices,
mulethi, flavors, perfume etc., though not containing lime or katha
(catechu) or tobacco, and the resultant products be classifiable under
the Chapter/Heading 21069030 |
AIT-2015-115-AAR
M/s. ELG India Private Limited
Vs. CCE, Chandigarh |
ELG Group is planning to set up a scrap yard in India to support the ELG
Group’s Indian business activities and strengthen its local presence. The
new operation, just as ELG’s other international subsidiaries, will
feature the full scope of an operational unit that serves the stainless
steel industry. Applicant proposes to process various grades of stainless
steel scrap (“metal scrap‟) to produce “blended metal scrap”. Blended
metal scrap is required by the stainless steel manufacturers as a raw
material for its manufacturing activity i.e. for manufacture of stainless
steel products. |
AIT-2015-129-AAR
M/s. K. Ram Mohan Vs. CCE, C, ST, Mysore |
Street
light maintenance service is not exempted from service tax |
AIT-2015-139-AAR
M/s Emerald Leisures Limited Vs.
Commissioner of Service Tax |
Service Tax: (a) The relationship between the applicant and members of
the club should be considered as provision of “service” by one person
(service provider) to another person (service receiver) for the purpose of
Section 65B (44) of the Finance Act, 1994 read with Sections 66B, 66D and
Section 66E of the Finance Act, 1994 and accordingly, the Membership fee,
Annual fee and other charges received from members from time to time be
liable for Service Tax. |
AIT-2015-140-AAR
M/s. International Institute of Diamond Grading and Research India Pvt.
Ltd. Vs. CCE, Surat |
the proposed
activity to be undertaken that is grading and inscription of diamonds by
IIDGR India Private Limited would not amount to manufacture under Central
Excise legislation. |
AIT-2015-149-AAR
Guangzhou Usha International Ltd. VS. CIT (IT), Delhi |
(1) Whether in
the stated facts and circumstances of the case and the relevant provisions
of Income Tax Act read with Double Taxation Avoidance Agreement between
Government of India and People’s Republic of China, the amount of service
fee received/receivable by the applicant from Usha International Limited
in terms of Agreement dated 16.11.2012 for providing services in
connection with procurement of goods by Usha International Limited from
vendors in China and other related services provided in China is taxable
in India and the applicant is liable to pay tax thereon in India?
|
AIT-2015-173-AAR
M/s. North American Coal Corporation India Pvt. Ltd. Vs. CCE, Pune |
This is a
tripartite agreement between NAC, US, NAC, India and Mr. Sloan. Under this
agreement, the services of Mr. Sloan were to be utilized by NAC, India for
a particular term. It is apparent from the agreement that so long as Mr.
Sloan serves in India, all his salaries are to be paid by the Indian
company i.e. NAC, India. It is also provided in the agreement that even
when Mr. Sloan stays in India and serves NAC, India his social security
interests shall be taken care of by the American company. |
AIT-2015-174-AAR
M/s BMW India Pvt. Ltd. Vs. CC, Chennai |
The import of
components / parts/ sub-assemblies by the applicant will not be classified
as motor vehicle under Tariff Heading 87.03 or as Completely Knocked Down
(CKD) kit under Sr. No. 437 of Notification No. 12/2012-Cus., dated
17.3.2012, as amended, when six essential and critical components /
parts/sub-assemblies, namely; (i) engine (along with engine and
transmission unit) (ii) axle assembly (iii) exhaust systems (iv) cooling
module (v) heating, ventilation and air conditioning unit and (vi) door
panels are to be locally assembled / manufactured by approved local third
party vendors. |
AIT-2015-175-AAR
Satyam Computer Services Ltd. Vs. DCIT, Hyderabad |
the Penalty
Amount payable pursuant to the Final Judgment/Decree of the US Court and
paid to the Government of USA/US Court would be liable to tax deduction at
source under the provisions of the Income-tax Act, 1961. |
AIT-2015-177-AAR
Tiong Woon Project & Contracting (Pte) Limited Vs. DCIT |
The Applicant
is engaged in the business of heavy lifting and erection and installation
of heavy equipments such as boilers, coke drums, fractionators,
generators, chimneys, etc., for large projects at the project sites. It is
carrying out its activities in many countries in Asia.The Applicant
imported two cranes viz., CC8800 and CC2600 into India in November 2007. |