the transfer of property in goods as well as the payments, were carried outside India. The test therefore for composite contracts other than those mentioned in Article 366 (29-A) continues to be: Did the parties have in mind or intend separate rights arising out of the sale of goods? The area of the faade is approximately 120,000 sqm which was to be completed within 10 months from award. 1.1.5 Interfacing with other elements without limitation to roof, steel roofing, finishing works, MEP penetrations and ensuring weather tight and waterproof curtain wall and cladding system and the Subcontractor shall be fully responsible for the overall performance of the entire system. The main contract was awarded by DIAL (Employer) to L&T (contractor) and L&T, in turn, awarded the contract for entire external and internal faade for the glazing and cladding systems for Piers, fixed link bridges and nodes to the applicant (sub-contractor) for which an agreement was entered into on 23rd April, 2008. Return in respect of buy back of securities 341 ITR 1, the Authority for Advance Rulings in Roxar Maximum Reservoir Performance WLL [349 ITR 189 (AAR)] and Alstom Transport SA [349 ITR 292 (AAR)] has held that Ishikawajima Harima Heavy Industries Ltd [288 ITR 408 (SC)] stood disapproved and overruled, though not expressly, and that composite contracts should not be dissected, and they must be looked at and not looked through. Liaise with Independent Inspection and Testing Agency in respect of factory and Site inspections to be in line with Project Specification requirements. The purpose of the contract is the installation of the gauges at site to enable ONGC to carry out its operations. There is no such mention in the applicants case. 308 WOODLANDS AVENUE 1. Interact directly with CaseMine users looking for advocates in your area of specialization. 29 AAR/981/2010 MERO Asia Pacific Pvt. New English visa Jobs in Bukit Merah available today on JobStreet - Quality Candidates, Quality Employers MERO ASIA PACIFIC PTE LTD is an ACRA-registered entity that has been operating for 34 years 6 months in Singapore since its incorporation in 1988. B-04-18, Plaza Bukit Jalil (AURORA PLACE) No.1 Persiaran Jalil 1, Bandar Bukit Jalil, Kuala Lumpur 57000, Malaysia, 2021 MERO ASIA PACIFIC - All Rights Reserved, Technical components of a Curtain Wall and Cladding System, Fully Unitized system vs. Semi-Unitized system vs. Offer mentorship and guiding the technical & design team to improve software knowledge on 3D shop drawings process from Revit Model. In which state has the company been incorporated? Mero Asia Pacific Pte Ltd is a German multi-national company that specializes in design & construction of building envelopes. Notice of the court or the company law board order These activities are performed by the applicant in India. The undertaking of all these responsibilities, even after making sale to L&T outside India, shows the intention. c. As regards comparison of prices of offshore supply of goods, the applicant submits that the revenue has obtained comparable quotes from certain parties in an attempt to prove that the prices were loaded to the supply portion. The aspect of supply is dealt with separately in the agreement. B. Ltd., Singapore In case of sale of goods simpliciter by a non-resident in India, if the consideration for sale is received abroad and the property in the goods also passes to the purchaser outside India, no income accrues or arises or is deemed to accrue or arise to the seller in India. IV. A valid e-mail address. The property in the goods would pass on to the buyer as and when the seller loads the equipment on to the mode of transport for transportation from the country of origin. The cases linked on your profile facilitate Casemine's artificial intelligence engine in recommending you to potential clients who might be interested in availing your services for similar matters. The division of the total value of contract into Indian rupees and Singapore dollars is not spelt out in the contract as attributable to different distinct components of the contract and no basis for the division into two currencies is available in the contract document itself. 5.2. New Visa provided Jobs in Clementi available today on JobStreet - Quality Candidates, Quality Employers contains alphabet). Back Submit. The applicant has heavily relied upon the judgment of Honble Supreme Court in the case of Ishikawajima Harima Heavy Industries Ltd vs DIT (288 ITR 408) saying that the present contract was an offshore supply contract in respect of supply of goods, the title to the goods passed to L&T Offshore, that the payment for the same was received in Singapore and, therefore, the said judgment is applicable and no income accrues or arises or is deemed to accrue or arise in India. (i) The Department has further submitted that there can be no dispute that there is a business connection for the applicant MAPL in India for the relevant transaction. (j) The Department has pointed out that the computation of business profits of the permanent establishment is under Article 7 of the DTAA between India and Singapore. Notice of the court or the company law board order About Us: Mero Asia Pacific Pte Ltd is a German multi-national company that specializes in design & construction of building envelopes. The Court had identified two basic issues for consideration: (a) the taxation of price of goods supplied, by way of offshore supply price of which is specified in Ex. Ltd., Singapore faade related work in India, clearance of goods through customs in India and payment of customs duty in India. The Mero Asia Pacific Pte Ltd annual revenue is estimated at < 1M. (b) The Department has submitted that MAPL had conducted its business operations in India through its Project Office in India and this establishes a business connection within the meaning of Explanation 2 and 3 to clause (i) of subsection 1 of Section 9 of the Income-tax Act, 1961. Designer at Mero Asia Pacific Pte. In case of any confusion, feel free to reach out to us.Leave your message here. Once fully completed, the airport will be the biggest and most modern in India which will definitely impress visitors and athletes participating in the 2010 Commonwealth Games. (2) If the answer to (1) is in the affirmative, to what extent are the amounts reasonable attributable to the operations carried out in India and accordingly taxable in India by virtue of Explanation (a) to Section 9(1)(i) of the Act and / or Article 7(1) of the India-Singapore tax Treaty? Job Accounts Coordinator West; Job ADMIN ASSISTANT [TEMP/CONTRACT/PERM ROLES AVAILABLE] Singapore; Job Admin Assistant West - Others; Job Customer Service Officer (Central) Central; When property or risk is to pass is, therefore, a question that depends on the intention of the contracting parties. (iii) The contract document in Ishikawajima Harima categorically spells out that title to goods supplied offshore pass to the contractee (owner) on the high seas. 6.3 Clause 1.2.7 of this Appendix 2A further provides subcontractors responsibilities as under:- Selection of materials, components suppliers; procurement, manufacture, assembly, shipping to Site, profiling at Project Site, multiple handling on Site and installation into the Works, commissioning and placing into service, including all protection and cleaning of the subcontract works therefor. LTD. Tel: +603 5033 2798. 2 Jalan Kilang Barat, #08-01, Singapore 159346, Max-Mengeringhausen-Str.5 97084 Wurzburg , Germany, F-5 "SYMTEC Building,", 2nd Floor, 3rd Phase, Sidco Industrial Estate Ekkaduthangal, Chennai - 600032, India, No. Ltd., Singapore bifurcation available. No. Tel: +603 5033 2798. to develop design packages. The payment is received by the applicant for the performance of the contract as a whole in India. or increase in share capital or increase in number of members It is only as an option given to the applicant to receive certain payments in Singapore dollars as a result of which certain payment has been made in Singapore dollar. change. III. Browse Companies by Activity, Age and Location, VECTONE INDIA MOBILE SERVICES PRIVATE LIMITED, FUSION GLOBAL TECHNOLOGIES AND SOLUTIONS PRIVATE LIMITED, SPARKY ENTERTAINMENT INDIA PRIVATE LIMITED, OVERSEAS BUSINESS SOLUTIONS PRIVATE LIMITED, View all 2,414 companies with similar address, SAI SADHAN, 2ND FLOOR, T.S.NO.125 (NORTH PHASE), SIDCO, THIRUVIKA INDUSTRIAL ESTATE, EKKADUTHANGAL Chennai TN 600032 IN, MODULE NO.405, 3RD FLOOR, NSIC STP COMPLEX SIDCO INDUSTRIAL ESTATE, EKKADUTHANGAL, GUINDY CHENNAI Chennai TN 600032 IN, SKCL TECH SQUARE, PLOT NO.14, 2ND FLOOR LAZER STREET, SOUTH PHASE, SIDCO INDUSTRIAL ESTATE GUINDY CHENNAI Chennai TN 600032 IN, Plot No.7B (South Phase), 2nd Floor, Ocean Trinity Building, Thiru-Vi-Ka Industrial Estate, Guindy Chennai Chennai TN 600032 IN, Plot No.30A, (South Phase) First Floor, Sai Krupa, Building,SIDCO Thiru-Vi-Ka Industrial EstateGuindy Chennai Chennai TN 600032 IN, Primus Building, Door No: SP-7A, 1st and 2nd Floor Guindy Industrial Estate, Chennai - 600032. A recognised Degree or Diploma in Civil/Structural Engineering. The comments of the Department and response of the applicant on main relevant points of fact are summarized below. Once you create your profile, you will be able to: Claim the judgments where you have appeared by linking them directly to your profile and maintain a record of your body of work. Nowhere such agreement between parties is found. Participate in design coordination and clash detection correction sessions working with other contractors and architects. We make no warranties about accuracy of industrial classification. (j) The currency to this contract is Indian rupees and the place of payment is Delhi. Paragraph 8 of the Article says: For the purpose of paragraph 1, the term directly or indirectly attributable to the permanent establishment includes profits arising from transactions in which the permanent establishment has been involved and such profits shall be regarded as attributable to the permanent establishment to the extent appropriate to the part played by the permanent establishment in those transactions, even if those transactions are made or placed directly with the overseas head office of the enterprise rather than with the permanent establishment. During the course of arguments, the Department was asked by us to compare the rates of goods involved in offshore supply with other similar parties to see if there is a possibility of loading the so called offshore supply with disproportionately higher value in order to avoid taxation in India. The design, engineering, supply, fabrication, assembly, erection and installation are interlinked and everything culminates into one system. Ltd., Singapore 1.1.10 The subcontract works include without limitation to all the supporting structural steel framing work including design, engineering, supply, fabrication, assembly, surface treatment, storage, delivery and erection of all the steelwork required to support the building envelope as part of the subcontract works and also incorporation of all the supply and installation of all cast-in items used to support the steelwork, the grouting of base plates, the provision of cleats and drilling of holes for the attachment of the glazing and cladding system, and repairs to damage surfaces during constrictions, etc. 15 AAR/981/2010 MERO Asia Pacific Pvt. Paragraph 8 of the Article. The sub- contract agreement is titled sub-contract T3 04.1 Faade & Associated Works and comprises of special conditions of contract (SCD), sub-contract data (SD) & Appendices 1 to 12 (App). 20 AAR/981/2010 MERO Asia Pacific Pvt. The applicant has stated that the sale to L&T was done outside India. On the arrival of the goods in India, the goods were cleared by the applicant on behalf of DIAL using the services of the Project Office of the Applicant as its agent. The Applicant submits that the profits earned by way of off-shore supplies to M/s Larsen & Toubro Limited are not either directly or indirectly attributable to that Permanent Establishment, the permanent establishment (Project Office) in India oversees the installation of structural glazing works and wall cladding works for the Delhi International Airport and has no connection, whatsoever, directly or indirectly in the offshore supplies and the off-shore supplies executed by the Applicant are an independent scope of work. Email: info@mero.com.sg Carry out regular internal and external audits and prepare reports of findings. Allotment of equity (ESOP, Fund raising, etc) About Inventory tracking, Invoice process, payment follow up, MIS, statement reconcile, Approval follow-up etc. Vellore Area, India student Sri Chaitanya College of Education . Click here to view all available financial documents and regulatory filings of MERO ASIA PACIFIC PTE LTD, SYMTEC BUILDING, 2ND FLOOR, NO:F5, 3RD PHASE, SIDCO INDUSTRIAL ESTATE, EKKADUTHANGAL, CHENNAI Chennai TN 600032 IN. 1.4.3.2 The Contractor provides to the Subcontractor such documentation from the Employer as is needed for the Subcontractor to import that shipment into India, and pay the, 19 AAR/981/2010 MERO Asia Pacific Pvt. D. There was clear and distinct bifurcation in the contract between offshore and onshore works based on which issues were decided. This question is for testing whether or not you are a human visitor and to prevent automated spam submissions. (3) Unless a different intention appears, the rules contained in sections 20 to 24 are rules for ascertaining the intention of the parties as to the time at which the property in goods is to pass to the buyer. If this is not so, then there would be no question of retaining effective control over the goods till it reaches the contract site, paying customs duty for that, bearing the risk and covering insurance till completion of sub-contract works. (l) According to the Department the factual matrix in Ishikawajima harima case is contrasted with the facts of the applicants case as under: (i) In Ishikawajima Harima case, there is a consortium of various entities each with distinct responsibilities to execute parts of the turnkey project. However, during the course of arguments she mentioned that clause 1.1.4 of Appendix 2A may be treated as comprising of two different scope of work. They are of the view that since the applicant is seeking the ruling, the onus is on the applicant to substantiate that the price of the contract was not loaded to its offshore supply of materials. Conversion of public company into private company or private company into public company We are inviting dynamic candidates to join Team Mero for the following position! The price for each. The permanent establishment of Linde did not come into existence till the commencement of installation stage which was subsequent to Linde providing a basic and detailed engineering and drawings and offshore supply of equipment and material. DELIVERING BUILDING FACADES WITH DISTINCTION | History Based on his idea to offer innovative, economical, high-quality solutions for individual constructions using system elements, Dr. -Ing. Report this profile Report Report. The address of the Company's registered office is 2 JALAN KILANG BARAT, #08-01, SINGAPORE (159346). Get 1 point on adding a valid citation to this judgment. Declaration of Solvency In this context, the following observations of Honble Supreme Court in the case of BSNL Vs Union of India & Oths (2006) 3 SCC are relevant. 4. The insurance was in owners name. Singapore, Singapore Education Anna University Chennai Anna University Chennai Bachelor of Engineering - BE Mechanical Engineering. Mero Asia Pacific Pte Ltd. Anna University. 35 AAR/981/2010 MERO Asia Pacific Pvt. The Honble Court noted that the case of Ishikawajima harima was clearly distinguishable from the facts of Mitsui since the payments for offshore and on shore supply of goods and services was in itself clearly demarcated and cannot be held to be a complete contract that had to be read as a whole and not in parts. 22 AAR/981/2010 MERO Asia Pacific Pvt. 2 Jalan Kilang Barat, #08-01, Singapore 159346, Max-Mengeringhausen-Str.5 97084 Wurzburg , Germany, F-5 "SYMTEC Building,", 2nd Floor, 3rd Phase, Sidco Industrial Estate Ekkaduthangal, Chennai - 600032, India, No. 7.10 The discussion as above clarifies the issues formulated by us as under: I. Co-ordinate in process and post process inspections of all steel works and faade elements from Sub-contractors in accordance with Project Quality and Site delivery requirements. Knowledge of Rhino and Grasshopper is an advantage. L & T issued a high sea sale invoice and entered into an agreement with DIAL where under the ownership in the consignment was transferred to DIAL along with the bill of lading, duly endorsed. 24 AAR/981/2010 MERO Asia Pacific Pvt. Join to connect Mero Asia Pacific Pte Ltd. Jawaharlal Nehru Technological University. whether off shore supply is an independent scope of work in the contract? The Business current operating status is Live . 6.12 The applicant made an application with the Income Tax Department u/s 197 (1) of the Act on 2/4/2009 for issue of lower tax deduction certificate on the ground that portion of the contract relating to supply of plant and materials would not generate any tax liability in India. The equipment supplied stood transferred upon delivery thereof outside India on high sea basis. The applicant has submitted that if the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other state but only so much of them as it is directly/ indirectly attributable to that permanent establishment. MERO ASIA PACIFIC ENGINEERING PRIVATE LIMITED, Manufacture of structural metal products, tanks, reservoirs and steam generators. 6.2 Appendix 2A to the agreement is regarding sub-contractors responsibilities which are as under:- App 2A1 Sub Contract works 1.1.1 The entire external and internal Faade for the glazing and cladding systems for Piers, fixed link bridges and nodes as indicated below to provide a watertight and weather proof enclosure & all the associated works forming part of the Works including without limitation of all double and/or single skinned factory prefabricated exterior cladding and curtain walling, metal baking panels, vision and spandrel panels, shadow box for spandrel panels, modular metal panels, fire/smoke stops, composite metal panels, louvered panels, external entrance doors, windows & other openings, all. Word, Excel and PowerPoint) and other office productivity tools such as virtual communication Posted 29 days ago Executive Assistant (Contract) Mot Hennessy Asia Pacific Singapore Permanent On the other hand, it has applied the ratio in that case, but, has held, for reasons given in its order that the entire profits of Contact No.1 cannot be segregated and dealt with as if they arose outside India. This question is for testing whether or not you are a human visitor and to prevent automated spam submissions. The applicant is relying on one portion of clause 1.1.4 of Appendix 2A. Letter of Offer Participate in audits by Clients team of the Companys systems implemented on assigned Projects. The address is 2 Jalan Kilang Barat, #08-01, Panasonic Building, Singapore 159346. d. High sea sale invoice dated 22/10/2009 shows that L&T has made high sea sale for same Aluminum glass panels to DIAL. Having said this, the Department of Revenue has compared the prices obtained from domestic/Indian companies for supply of same or similar materials by the applicant and has concluded that prima facie it appears that there is a possibility of loading of value towards offshore supply of materials. Ltd. Hyderabad, Telangana, India. To meet challenges like very tight time lines stringent specification to cater for seismic loads, planning and logistics for fabrication and installation, the MERO-team designed and engineered a system that would be completely fabricated in factory and. The Ruling is accordingly given and pronounced on this 17th day of August, 2016. This clause is not divisible in two parts. 'O' Level or equivalent. Tel: +603 5033 2798. 7.4 As against the factual position mentioned above, the assertions of the applicant are tested as under:-, a) The applicant asserts that two transactions and its considerations have been bifurcated contractually into supplies effected and services rendered. 21 AAR/981/2010 MERO Asia Pacific Pvt. V. Whether fact pattern is identical or almost identical to the case of Ishikawajima Harima and the law as enunciated by, 23 AAR/981/2010 MERO Asia Pacific Pvt. Declaration of Solvency MERO ASIA PACIFIC PTE LTD is a Private limited company (Ltd.) company based at 2 JALAN KILANG BARAT #08-01 PANASONIC BUILDING SINGAPORE (159346), Singapore and has 1 employees. With over 30 years of expertise in providing a wide range of construction elements that made iconic structures such as The Jewel - Changi Airport and Esplanade. The currency of the contract is in Indian Rupees and place of payment is Delhi and pursuant to an option given the payment is also made in Singapore dollar in Singapore. offshore supply and offshore services and onshore supply and onshore services. Ltd., Singapore the timeliness, cost and risk of the shipmens delivery to the Project Site and of the subcontract works as a whole. The Department was asked by us to establish if the price of offshore supply was loaded in this case also, by comparing the rates of goods involved in offshore supply with that of other similar parties. 25 AAR/981/2010 MERO Asia Pacific Pvt. Other cases relied upon by the applicant are Hysoung Corporation, In re (314 ITR 343), DIT v. Linde AG, Linde Engineering Division (2014) 44 Taxmann.com 244 (Delhi), DIT v. Nokia Networks OY (2012) 25 Taxmann.com 225 (Delhi)and Joint Stock Company Foreign Economic Association Technopromo Expert (322 ITR 409). 424 followers 426 connections. New English visa Jobs in Central Water Catchment available today on JobStreet - Quality Candidates, Quality Employers F-5, SYMTEC BUILDING 2ND FLOOR3RD PHASE, SIDCO INDL ESTATEEKKADUTHANGAL CHENNAI685TN. O TRADE MARKETING & TRADING. As regards offshore supply it was held that since all parts of the transaction in question, i.e., the transfer of property in goods as well as the, 31 AAR/981/2010 MERO Asia Pacific Pvt. (d) In Ishikawajima Harima the insurance for goods supplied was in owners name whereas in this case the insurance was in applicants name, covering the risk till completion. Market-leading rankings and editorial commentary - see the top law firms & lawyers for Projects: foreign firms in Singapore By purchasing this Lawsuit Report, you agree to our Terms & Conditions governing usage and limitaions of this report. Asia Pacific: Regional International . The Court of Appeal held that it may, in an appropriate situation, sever . In this case the Honble Court had reproduced all relevant clauses of the contract to show that clause 14.8 showed separate payment in US dollars and Indian rupees depending on the nature of supply viz. (c) The permanent establishment, which is its project office, had come into existence long before the design of materials and equipments for offshore supply started. Conversion of public company into private company or private company into public company 7 AAR/981/2010 MERO Asia Pacific Pvt. New English visa Jobs in Clementi available today on JobStreet - Quality Candidates, Quality Employers Found Mero Asia Pacific Pte Ltd., In Re useful? c. Certificate of Insurance dated 12/10/2009 issued by Axa Insurance Singapore Pte Ltd shows that insured person is Mero Asia Pacific Pte Ltd till the goods reach delivery site in India. 6.7 App5.2 gives the value of the contract as under: Cost Centre Description Amount, INR Amount, SGS T4. 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