Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeIndirect TaxesLicense Fee, Technical Assistance Charges Not Includible In Customs Value Unless They...

License Fee, Technical Assistance Charges Not Includible In Customs Value Unless They Are a Condition of Sale: CESTAT

Indirect Taxes

Published on

By Mariya Paliwala
CESTAT

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that license fees, engineering packages and technical assistance charges cannot be included in the assessable value of imported machinery where such payments are not a condition precedent for the sale of the imported goods.  The bench of Binu…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

GST

Release of Buyback Escrow Doesn’t Bar SEBI Fraud Proceedings: Supreme Court Remands Vedanta Case to SAT

The Supreme Court has held that the release of an escrow amount under the...
GST

10% Penalty Pre-Deposit Not Required When GST Order Also Confirms Tax Demand: Madras High Court

The Madras High Court has held that the special pre-deposit requirement applicable to appeals...
Supreme Court

Dissolved Partnership’s Assets Must Be Sold at Present Value, Not Frozen at 1983 Rates: Supreme Court

The Supreme Court has held that assets belonging to a dissolved partnership firm cannot...
Supreme Court

Is Fraudulent Intent Necessary To Invoke Stamp Act Proceedings For Undervaluation? Supreme Court Refers Issue To Larger Bench

The Supreme Court has referred to a larger Bench the question whether proceedings under...

More like this

GST

Release of Buyback Escrow Doesn’t Bar SEBI Fraud Proceedings: Supreme Court Remands Vedanta Case to SAT

The Supreme Court has held that the release of an escrow amount under the...
GST

10% Penalty Pre-Deposit Not Required When GST Order Also Confirms Tax Demand: Madras High Court

The Madras High Court has held that the special pre-deposit requirement applicable to appeals...
Supreme Court

Dissolved Partnership’s Assets Must Be Sold at Present Value, Not Frozen at 1983 Rates: Supreme Court

The Supreme Court has held that assets belonging to a dissolved partnership firm cannot...