#CA Bimal Jain
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Revisional authority can set aside Assessment order but cannot proceed to pass fresh Order

Debit Note containing all the particulars specified in Rule 9(2) of the Credit Rules is a valid document for availing Cenvat credit

SC on Inclusion of Cost of boxes/containers and wooden packing in Assessable Value

Cenvat credit cannot be denied merely for not applying for Centralised Registration in proper format

Penalty cannot be levied when the entire amount of tax and Interest thereon was paid before issuance of SCN

Refund admissible even when services were not notified on the date of export but were duly notified on the date of claiming refund

SC upholds plea of revenue neutrality in case of captive consumption to set aside invocation of extended period

PHD Workshop Series: National Conference on Service Tax on 19th July 2015

VAT Collected on activation of SIM card ordered to transfer to Service Tax Department

Input Tax credit is available at invoice value even if goods are sold at a price lower than invoice value

Goods may be liable for confiscation when value of export goods in invoices is exaggerated

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

Excess credit reversed by assessee under protest during investigation with no SCN cannot be retained by Department

Import freight/ charges incurred prior to import or included in Customs valuation, cannot be charged to Service tax
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.
