#CA Bimal Jain
Log in to FollowLatest CA Bimal Jain updates, legal developments, compliance requirements, case laws, notifications and expert analysis for professionals on TaxGuru.

Business Consultancy and Software Implementation services cannot be considered as ‘sale’

Despite common godown, transaction would be Inter-state sales if movement of goods is from one State to other as per purchase order

Validity of Reopening on the basis of plea that full CST was collected from customers

How to differentiate between Job Work and Manpower Supply service

CEA Panel Report bats for lower exemptions and higher threshold for GST

No Service tax leviable on handling charges incurred for bringing goods, when it was included in value of goods liable to VAT

Cenvat credit cannot denied to service recipient for non-payment of Service tax by service provider

Simultaneous availment of SSI exemption & Cenvat on inputs used in goods cleared on payment of duty permissible

No need to affix MRP on goods declared to be 'not meant for retail sale' thus Excise duty payable on transaction value

Refund claim cannot be denied when excess duty has been returned through debit/credit Notes

Cenvat credit on input services availed prior to initiation of manufacturing activity is admissible

Provisions of interest on belated refund U/s. 27A of Customs Act also applies on belated refund of SAD

Assessable value would be transaction value where it isn’t influenced by relationship between buyer and seller

If purchase price fixed in first contract subsequently gets revised prior to importation of goods, then Customs duty would be payable on revised price
Explore the latest CA Bimal Jain updates on TaxGuru, including relevant legal provisions, notifications, circulars, case laws, compliance developments and expert analysis. This page brings together important developments and practical guidance to help taxpayers, businesses and professionals stay informed and understand the regulatory and commercial implications of changes.
