Home Highlights May 2013 Year 2013 This

You may also like:

1. Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory

2. Issues related to carriage of coastal cargo from one Indian port to another port in foreign going vessels/coastal vessels through foreign territory

3. Determination of residential status of assessee - Relaxation of period of 60 days as per section 6(1)(a) to 182 days when employment is taken outside India as per clause...

4. Classification of services - Place of supply - export of services or not - the applicant extends vessel related services to their customers when the vessel enters the...

5. Maintainability of appeal before the High Court - appropriate forum - Claiming exemption from duty of customs on foreign going going vessel - the High Court is right in...

6. Levy of Customs Duty - transshipment of cargo - foreign-going vessel - bunker consumption for tug vessels - The tribunal examined relevant provisions of the Customs Act...

7. The applicant are not exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships.

8. Import of Foreign Flag Vessel - Appellants have not been able to provide any definitive proof to show that during the period in dispute the vessel did proceed to a place...

9. Foreign Going vessel or not - benefit of duty free supply - The impugned vessel ASEAN Explorer is a foreign-going vessel, within the ambit of (ii) of Section 2(21) of...

10. Benefit of exemption - foreign going Vessel - Import of ship spares in large quantity onboard the vessel - It is an Ocean-Going Vessel registered with the Director...

11. Residential status of the assessee - period of stay in India - whether the term “employment outside India” includes “doing Business”? - even if the assessee went to...

12. Import of Fishing Trawlers - - they have come to Indian Customs Waters only for the purpose of completing import formalities and also registering them as fishing...

13. The NCLAT dismissed the appeal challenging the quashing of the e-auction conducted on 31.01.2024 for the sale of the Corporate Debtor as a going concern and the...

14. The vessels of the appellants in question, while in operation on high-seas i.e. outside the territorial waters of India, should be reckoned as ‘foreign going vessel’ -...

15. Income accrued in India - Status of Non Resident - Determinative test for the status of Non Resident being number of days of stay in India and in assessee's case in...