Notification 12/2013 exempts the services on which service tax is leviable under section 66B of the Finance Act, 1994 from the whole of the service tax, education cess, and secondary and higher education cess leviable thereon received by a unit located in a Special Economic Zone or Developer of SEZ and used for the authorised operations.
A clarificatory Circular No. 01/2013, dated 17-1-2013 (hereinafter referred to as ‘Circular’) was issued by CBDT to address various contentious issues leading to tax disputes in cases of entities engaged in export of computer software which are availing tax-benefits under sections 10A, 10AA and 10B of the Income-tax Act, 1961.
Assessee as well as his counsels have done lackluster attempt to represent the matters by not fulfilling all the criterion necessary to represent the matter before the Tribunal
NOTIFICATION NO 112/2013-CUS (N.T), Dated : November 21, 2013 Indian currency or vice versa shall, with effect from 22nd November, 2013 be the rate mentioned against it in the corresponding entry in column (3) thereof, for the purpose of the said section, relating to imported and export goods.
Loan and Investment by Company Under section 186 of the Companies Act, 2013 – The Sub Section (1) of Section 186 is applicable on all Companies either private Companies or public Companies.
