notification
in the Official Gazette:
Refund amount=
(Export turnover of goods + Export turnover of services) x Net CENVAT credit
Total turnover
Where,-
(A) "Refund ... following manner, namely:-
Export turnover of services = payments received during the
relevant period for export services + export services whose
provision has been completed for which
undertaking, as turnover of such article or thing or
computer software bears to the total turnover of business. The term
‗export turnover' has been ... technical services outside India. Thus, expenses for providing
technical services incurred outside India in foreign exchange are to be
excluded from export turnover. In other
section 2 ,
excluding the turnover of services; and
(b) the turnover of zero-rated supply of
services determined in terms of clause (D)
above ... export of goods
and/or services is reckoned from the date when the goods and/services
are exported.
19. The expression 'turnover
section 2 ,
excluding the turnover of services; and
(b) the turnover of zero-rated supply of
services determined in terms of clause (D)
above ... export of goods
and/or services is reckoned from the date when the goods and/services
are exported.
19. The expression 'turnover
filed/exported 08 Shipping Bills via Customs Broker Ms. Aradhya
Export Import Consultant Pvt. Ltd. in the financial year 2018-19;
and they exported ... official address, rent agreement,
Importer Exporter Code6, Goods and Services Tax Identification
Number7 and the annual turnover for Financial Year8
export turnover" the
amount of expenses incurred in convertible foreign exchange in
connection with the delivery of technical services rendered
outside India
processing receipts of Rs. 25,36,64,616 being the eligible export
turnover of Unit II. Therefore, out of the total data processing receipts ... deduction under Section 10A of the Act was
claimed for an export turnover of Rs. 25,36,64,616 pertaining only to
Unit II. This
Section 10-A of
the Act is that there has been no export sale by the
assessee since the computer software was transmitted to
head ... only to export and import turnover profit of one kind of transaction
i.e. on-site development of software and provision of services. The
absence
Kanak Exports, M/s. Rajesh
Exports Ltd. and M/s. Adani Exports Ltd.
(vi)Many of these exporters exported to their own
counterparts in Dubai ... exporters including petitioners have
purchased exports of other firms to inflate their turnover.
Contracts have been signed between the petitioners and other
exporters that petitioner
Kanak Exports, M/s Rajesh Exports Ltd. and
M/s Adani Exports Ltd.
120.6. Many of these exporters exported to their own counterparts
in Dubai ... exporters including the petitioners have purchased
exports of other firms to inflate their turnover. Contracts have been
signed between the petitioners and other exporters that
