#CA Bimal Jain
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2,793 articlesGoods and Services Tax
Goods and Services Tax
Unless substantiated that freight charges was reimbursed, the freight is part of turnover & Sales tax is leviable on freight charges
Custom Duty
Custom Duty
Exemption from CVD cannot be denied on not fulfilling the condition that Cenvat Credit not taken, when the Credit itself was not admissible
Custom Duty
Custom Duty
Refund amount must be shown as receivable to satisfy Bar of Unjust Enrichment
Excise Duty
Excise Duty
Sales tax collected but not paid to State Govt on account of incentive scheme will form part of transaction value of excisable goods after 01.07.2000
Excise Duty
Excise Duty
Coating an uncoated paper & writing paper not amounts to manufacture, as no distinct article with different character or use emerges
Excise Duty
Excise Duty
No Penalty on wrongful availment of Cenvat Credit in absence of intention to evade duty
Service Tax
Service Tax
Service Provider & Receiver must act in harmony for filling Refund claim of Service tax paid on non-taxable Service
Service Tax
Service Tax
No Mandatory Pre-deposit for filing Appeal before CESTAT for any case instituted prior to August 6, 2014
Service Tax
Service Tax
No Recovery of Service tax under Section 87 of the Finance Act without issuance of SCN under Section 73 thereof
Excise Duty
Excise Duty
Clearance from DTA to SEZ is Export and eligible for rebate of duty- CBEC
Service Tax
Service Tax
Cenvat credit on civil construction services for factory shed
Service Tax
Service Tax
No Service tax liability arise on loans & advances, if it is revealed in audited balance sheet
Service Tax
Service Tax
Period of limitation not apply in case of refund of Service tax paid inadvertently
Service Tax
Service Tax
