#CA Bimal Jain
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2,793 articlesExcise Duty
Excise Duty
Pre-delivery inspection charges and after sales service charges not includible in assessable value
Excise Duty
Excise Duty
Penalty cannot be imposed if provision(s) for imposition of penalty for wrong availment of Cenvat credit has not been invoked in SCN
Service Tax
Service Tax
Refund allowable where Service tax is paid twice by Appellant due to clerical error
Service Tax
Service Tax
Rent-a-cab services to SEZ Unit for transportation of its staff to and from their residence is exempt from Service Tax
Service Tax
Service Tax
In case service tax not been charged, consideration received has to regarded as cum-tax value
Excise Duty
Excise Duty
Inclusion in assessable value of reimbursement received for third party inspection charges undertaken at buyers instance
Excise Duty
Excise Duty
In absence of any specific provision in statute, duty/penalty liability of Company cannot be recovered from assets of its director
Custom Duty
Custom Duty
100% EOUs cav claim Customs exemption on clearance made to Domestic Tariff Area
Custom Duty
Custom Duty
Right given by Exemption Notification cannot be taken away by issue of Departmental Circulars
Custom Duty
Custom Duty
Ground not raised before Commissioner (Appeals) cannot be raised before Tribunal by department
Goods and Services Tax
Goods and Services Tax
Business Consultancy and Software Implementation services cannot be considered as ‘sale’
Goods and Services Tax
Goods and Services Tax
Despite common godown, transaction would be Inter-state sales if movement of goods is from one State to other as per purchase order
Goods and Services Tax
Goods and Services Tax
Validity of Reopening on the basis of plea that full CST was collected from customers
Service Tax
Service Tax
