Advocate Rajesh Kumar

Proporsition in Composition Scheme Under GST

Goods and Services Tax - Tax runs the society and the legislature always outreach to make the levy and collections of the tax in a broader base i.e. include as many persons as possible in the taxable net. The government always encourage small tax payers to come voluntarily within the taxable net and try to make the procedure simplified for them. ...

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Refund Under Goods and Services Tax

Goods and Services Tax - The administration of tax is run through a mechanism there by maintaining a fine balance between the revenue collection and cash follow available to the business. In every tax statute there has to be a provision of refund for any amount which was not levy and collected properly or for the amount which by the process of law is required to ...

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Seizure of Cash During Investigation in Central Excise

Goods and Services Tax - In order to carry business activities we need cash. It is required to purchase raw material, to pay for transportation, to pay for the numerous activities which are essential to run the business. Similarly, many a times the cash is received for the goods sold or services rendered...

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Farewell to Cadila verdict on allowability of input credit on Commission

Goods and Services Tax - High Court of Gujarat ruled that service tax paid on the commission of the commission agent is not an input service and as such credit of tax paid cannot be availed. The judgment was received by the revenue with much gusto. The demands for credit reversal were raised PAN India on the basis of this judgment and conveniently contrary judgme...

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Evidentiary Value of Retracted Statement

Goods and Services Tax - Though during the investigation the statement can be recorded as per section 14 of the Central Excise Act, 1944, but in the entire scheme of the act and rules there is no mention of retracted statement and the same are sometimes clarified in judicial pronouncements...

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Recent Posts in "Advocate Rajesh Kumar"

Proporsition in Composition Scheme Under GST

Tax runs the society and the legislature always outreach to make the levy and collections of the tax in a broader base i.e. include as many persons as possible in the taxable net. The government always encourage small tax payers to come voluntarily within the taxable net and try to make the procedure simplified for them. ...

Read More

Refund Under Goods and Services Tax

The administration of tax is run through a mechanism there by maintaining a fine balance between the revenue collection and cash follow available to the business. In every tax statute there has to be a provision of refund for any amount which was not levy and collected properly or for the amount which by the process of law is required to ...

Read More

Seizure of Cash During Investigation in Central Excise

In order to carry business activities we need cash. It is required to purchase raw material, to pay for transportation, to pay for the numerous activities which are essential to run the business. Similarly, many a times the cash is received for the goods sold or services rendered...

Read More

Farewell to Cadila verdict on allowability of input credit on Commission

High Court of Gujarat ruled that service tax paid on the commission of the commission agent is not an input service and as such credit of tax paid cannot be availed. The judgment was received by the revenue with much gusto. The demands for credit reversal were raised PAN India on the basis of this judgment and conveniently contrary judgme...

Read More

Evidentiary Value of Retracted Statement

Though during the investigation the statement can be recorded as per section 14 of the Central Excise Act, 1944, but in the entire scheme of the act and rules there is no mention of retracted statement and the same are sometimes clarified in judicial pronouncements...

Read More

Duty on Scrap Generated during process of Re-Made, Refining & Reconditioning

When we discuss the sources of law, the precedent is one of the most important sources of law apart from the codified law and the law arrives though customs. When the law is not cleared enough through the statute then the role of the precedent came into picture. ...

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Assessment of Service Tax Considering the Free Supply

The inclusion or exclusion of value of free supply particularly in the case of Industrial and commercial construction has been a bone of contention between the revenue and the assessee regarding assessment of Service Tax. The revenue always insists that the cost of free supply should be included for the purpose of assessment by taking sh...

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Non-Submission of Export Intimation in prescribed time in case of CT-3

The perception of law should as it helps the implementation of law effectively. Law is framed for the assessee in which they will able to pay effortlessly Central Excise duty and follow the all principal of the Central Excise law. If there is any provision which is not clear and silent then the benefit of assessee can not be denied. The m...

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Valuation of Physician Sample Manufactured on Job Work basis

Law cannot be interpreted broadly. It has to interpret case to case basis. It is very much clear that if the product is being manufactured for ultimate consumer and covered under provision of Legal Metrology Act and Rules, valuation of the goods shall be Under Section 4A of the Central Excise Act. But if the same product is being manufac...

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Limitation in Recovery of delayed interest payment of Excise Duty

The judicial precedent always plays vital role to clarify the law particularly when statute is not clear cut in regard to any issue. There is the same situation in the case of demand of interest on delayed payment of Central Excise Duty. The Central Excise Act, 1944 provides provision for recovery of interest under Section 11AA....

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