#CA Bimal Jain
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2,793 articlesService Tax
Service Tax
Penalty cannot be levied when the entire amount of tax and Interest thereon was paid before issuance of SCN
Service Tax
Service Tax
Refund admissible even when services were not notified on the date of export but were duly notified on the date of claiming refund
Excise Duty
Excise Duty
SC upholds plea of revenue neutrality in case of captive consumption to set aside invocation of extended period
Excise Duty
Excise Duty
PHD Workshop Series: National Conference on Service Tax on 19th July 2015
Goods and Services Tax
Goods and Services Tax
VAT Collected on activation of SIM card ordered to transfer to Service Tax Department
Goods and Services Tax
Goods and Services Tax
Input Tax credit is available at invoice value even if goods are sold at a price lower than invoice value
Custom Duty
Custom Duty
Goods may be liable for confiscation when value of export goods in invoices is exaggerated
Excise Duty
Excise Duty
Extended period cannot be invoked, if details of clearance made without payment of duty to 100% EOU were already informed to Department vide CT-3 certificates
Excise Duty
Excise Duty
Excess credit reversed by assessee under protest during investigation with no SCN cannot be retained by Department
Service Tax
Service Tax
Import freight/ charges incurred prior to import or included in Customs valuation, cannot be charged to Service tax
Service Tax
Service Tax
Assessee cannot avoid responsibility to pay Service tax by contractual arrangement with its contractors
Service Tax
Service Tax
Method of computation of value in respect of Input services used for trading prior to 01.04.2011
Service Tax
Service Tax
No Condition that Input services must be received within factory premises for availment of Cenvat credit
Goods and Services Tax
Goods and Services Tax
