#CA Bimal Jain
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2,793 articlesGoods and Services Tax
Goods and Services Tax
Supply to high seas vessel is liable to VAT if any territorial nexus exist in State
Goods and Services Tax
Goods and Services Tax
No VAT on free supply of medicines – State Govt. not competent to levy tax on the basis of MRP or any other notional value
Custom Duty
Custom Duty
Transaction value cannot be rejected on the basis of a quotation which gives domestic retail sale price
Custom Duty
Custom Duty
Post-importation services could not be added to value of goods imported
Excise Duty
Excise Duty
Interest, depreciation and profit margin not to be considered for arriving at production cost
Excise Duty
Excise Duty
Question of foreign exchange realization not arises on export of free replacement of defective goods
Excise Duty
Excise Duty
No penalty on reversal of cenvat credit towards exempted goods after audit objection but before issuance of SCN
Service Tax
Service Tax
No service Tax on Vocational courses
Service Tax
Service Tax
Free warranty services provided by vehicle-dealers to vehicle-buyers out of their dealer's margin/handling charges is not liable to Service tax
Service Tax
Service Tax
If upon a misconception of legal position, assessee had paid tax which he was not liable to pay, then availing Cenvat credit of same cannot be termed as illegal
Goods and Services Tax
Goods and Services Tax
CEA led Panel recommends RNR at 15 – 15.5% and eliminating Additional Tax of 1% on inter-state supply of goods
Service Tax
Service Tax
Clarifications on various aspects of Swachh Bharat Cess
Service Tax
Service Tax
CBEC issues guidelines for speedy disbursal of pending refund claims to exporters of services
Excise Duty
Excise Duty
