burning in the manufacturing process will depend upon various factors like the material used product made, the process, power supply including breakdown etc. merely because ... workers for processing and had shown excess losses. The findings have not been supported by any reliable enquiry and data arrived at. The respondents
manner and includes any person who renders any advice, consultancy or technical assistance, relating to conceptualising, devising, development, modification, rectification or upgradation of any working ... restructuring and strategy; and
(vii) provision and transfer of information and data processing;
8. It can be seen above that services as rendered
cellular phones have additional features of word processing, email, internet, global positioning system, personal digital assistant (PDA), GPS receivers, camera and many other features. After ... would be classifiable under sub-heading 8517 12. Similarly, portable automatic data processing machine weighing not more than 10 Kgs., consisting of at least
Technology Software Services
Representation of instructions, data sound or image of a computer or an automatic data processing machine or any other device or equipment ... asset & premises
9,497
Interior Decorators Services
Consultancy or Technical Assistance relation to planning, designing of spaces etc.
5,134
Internet Telecommunication Services
Internet
process of preparing the data and would be submitting the same very soon.
4. However, neither reply from the assessee nor any data/details /information ... letters dated 20.2.08 , 5.3.08 and 1.4.08.
4.1 On 1.4.08, Shri Ritesh Gupta, Assistant Manager , Administration & Finance, submitted a compact disc (CD) informing that
decision in Godrej Pacific Technology Ltd. vs. CC, Mumbai (supra) will not assist in deciding the present case. The Tribunal never examined the competing claims ... claim is for CTH 8471. The main heading is :
8471 Automatic data processing machines and units
Thereof; magnetic or optical readers, machines for transcribing data
Terrestrial Transmission equipment.
..
II. Satellite Communication Equipment
..
III. DATA COMMUNICATION EQUIPMENT
..
IV. AUTOMATIC DATA PROCESSING MACHINES AND UNITS
..
NOTIFICATION No.52/2003, dated ... manufacture or development of software, data entry and conversion, data processing, data analysis and control data management or call center services for export by Software
restructuring and strategy; and
(g) Provision and transfer of information and data processing.
5. We find that the advisory service of the appellant is clearly ... manner and includes nay person who renders any advice, consultancy or technical assistance relating to conceptualising devising, development, modification, rectification or up-gradation
which he has upheld the Order-in-Original dated 29.07.2011 passed by Assistant Commissioner, Mangalore. Brief facts of the case are that the appellants ... support services relating to loan processing in terms of verification of title, deposit, employment, mortgage, insurance and other data entry support services to their parent
Asea Brown Boveri Ltd vs Commissioner Of Central Excise & ... on 12 July, 2016
CUSTOMS
