Articles by this Author
Service Tax
Service Tax
Services provided to Foreign Principals for marketing their products in India qualify as an export of service
Excise Duty
Excise Duty
Test of unjust enrichment not satisfied where refund amount is shown as ‘expenditure’ and not as ‘claims receivable’
Goods and Services Tax
Goods and Services Tax
SC explains distinction between “Contract for sale of goods” and “Works contract”
Service Tax
Service Tax
Service Tax paid after March 1, 2013 but before enactment of VCES on May 10, 2013 – Should be considered as paid under VCES
Service Tax
Service Tax
Non Bailable offences under Service Tax do not have retrospective effect
Excise Duty
Excise Duty
Exemption Notification cannot be forced upon assessee – No legal bar on paying duty & availing benefit of Modvat scheme
Service Tax
Service Tax
Services performed in India for a service recipient located abroad are export of services
Service Tax
Service Tax
Chit Fund Business not liable to Service Tax – SC
Service Tax
Service Tax
Refund of unutilized Cenvat credit to Service Providers providing services under Partial Reverse Charge
Excise Duty
Excise Duty
Importers issuing Cenvatable invoices to register under Central Excise & to file Quarterly Return
Excise Duty
Excise Duty
Amendment in distribution of Cenvat Credit by ISD from 1st April, 2014
Excise Duty
Excise Duty
Changes in Service Tax, Excise Duty and Custom Duty – Interim Union Budget 2014-15
Service Tax
Service Tax
Service Tax under RCM paid by Service Provider, cannot be demanded again from Service Recipient
Service Tax
Service Tax
