#CA Bimal Jain
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2,793 articlesExcise Duty

Excise Duty
Prices charged by job-worker cannot be regarded as understated where principal manufacturer has given loan to job-worker
Excise Duty

Excise Duty
Cenvat credit can be availed by manufacturer on strength of invoices issued by supplier of inputs showing manufacturer's name as consignee and name of dealer as buyer
Service Tax

Service Tax
Provision of reversal of Cenvat credit under Rule 6 of Credit Rules not applicable on export of exempted goods under bond
Custom Duty

Custom Duty
Customs Dept need not go deep into matter and by hair-splitting and semantic niceties deny benefit of Exemption Notification: SC
Goods and Services Tax

Goods and Services Tax
'Flipkart' facilitating sale and purchase of goods through online portals is Not liable for VAT
Goods and Services Tax

Goods and Services Tax
No VAT on brand franchisee fee without transfer of effective control over brand
Goods and Services Tax

Goods and Services Tax
Composition scheme benefit cannot be denied on post-sale construction by dealers who are engaged in both construction & sale
Income Tax

Income Tax
Preservation of stem cells by cord blood banks is exempted only w.e.f. February 17, 2014
Service Tax

Service Tax
No Service tax on amount of lease rent equalization shown in Balance Sheet
Service Tax

Service Tax
Expenses actually incurred and reimbursed by service recipient would not form part of assessable value of services
Service Tax

Service Tax
Department cannot file FIR under provisions of IPC for alleged non-payment of Service tax
Service Tax

Service Tax
Remittance against export of services received in INR through foreign bank is deemed to be received in convertible foreign exchange
Service Tax

Service Tax
Swachh Bharat Cess @ 0.5% on value of all taxable services levied from November 15, 2015
Excise Duty

Excise Duty
