#CA Bimal Jain
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2,793 articlesGoods and Services Tax
Goods and Services Tax
CEA Panel Report bats for lower exemptions and higher threshold for GST
Service Tax
Service Tax
No Service tax leviable on handling charges incurred for bringing goods, when it was included in value of goods liable to VAT
Service Tax
Service Tax
Cenvat credit cannot denied to service recipient for non-payment of Service tax by service provider
Excise Duty
Excise Duty
Simultaneous availment of SSI exemption & Cenvat on inputs used in goods cleared on payment of duty permissible
Excise Duty
Excise Duty
No need to affix MRP on goods declared to be 'not meant for retail sale' thus Excise duty payable on transaction value
Excise Duty
Excise Duty
Refund claim cannot be denied when excess duty has been returned through debit/credit Notes
Excise Duty
Excise Duty
Cenvat credit on input services availed prior to initiation of manufacturing activity is admissible
Custom Duty
Custom Duty
Provisions of interest on belated refund U/s. 27A of Customs Act also applies on belated refund of SAD
Custom Duty
Custom Duty
Assessable value would be transaction value where it isn’t influenced by relationship between buyer and seller
Custom Duty
Custom Duty
If purchase price fixed in first contract subsequently gets revised prior to importation of goods, then Customs duty would be payable on revised price
Goods and Services Tax
Goods and Services Tax
Purchasing dealer need not reverse tax credit unless selling dealer issues credit note for post sales discount and revises his tax liability
Goods and Services Tax
Goods and Services Tax
Contract for Supplying Smart card with embedded requisite information is contact for labour and service and not for sale
Service Tax
Service Tax
Cenvat credit of Service tax on Group Insurance premium and mediclaim for existing/retired employees allowable
Service Tax
Service Tax
