#CA Bimal Jain
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2,793 articlesService Tax
Service Tax
Services by way of hiring of vehicles to be used by employees for their movement within refinery premises or for outward travelling in connection with business, eligible for input service credit
Excise Duty
Excise Duty
When proceedings against manufacturer stand concluded on payment of disputed amount of duty along with interest and penalty, no penalty would be imposable
Excise Duty
Excise Duty
Interest earned on deposits received by assessee from customers does not form part of assessable value where prices of goods are market driven and not determined on cost plus basis
Custom Duty
Custom Duty
When two or more values of contemporaneous imports are available, the lowest of such value has to be adopted
Custom Duty
Custom Duty
Demurrage charges paid in respect of post importation activity not includable in assessable value for levy of Customs duty
Custom Duty
Custom Duty
Provision of unjust enrichment not applicable in case of inadvertent excess payment of interest
Service Tax
Service Tax
Valuation of flats given to land owner – Board Circular would prevail over Education Guide
Service Tax
Service Tax
No service tax on Advance received as an earnest money for which bank guarantee of equal amount is given to the customers
Goods and Services Tax
Goods and Services Tax
Sales tax liability of assessee could not be recovered from spouse’s property unless assessee had any right/interest in that property
Service Tax
Service Tax
No denial of Cenvat credit availed on invoices issued in the name of branch offices, which were not registered
Service Tax
Service Tax
No Service tax leviable on ‘car lease scheme’ of providing vehicles by employers to employees
Service Tax
Service Tax
No denial of refund claim on period of limitation if wrongly filed in incorrect jurisdiction on bona fide ground
Excise Duty
Excise Duty
No question of passing burden of duty arise when it was paid under protest during pendency of adjudication proceedings
Excise Duty
Excise Duty
