#CA Bimal Jain
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2,793 articlesService Tax

Service Tax
Cenvat credit on invoices received prior to Service tax registration
Service Tax

Service Tax
Service recipient not liable to pay service tax on free supply of material
Custom Duty

Custom Duty
Distribution fees paid to non-resident for rights to distribute a service not includible in Assessable Value of Imported Goods
Custom Duty

Custom Duty
Where duty is mistakenly paid in excess, Assessee is entitled to refund
Excise Duty

Excise Duty
Cenvat Credit to HO Registered as ISD cannot be denied for invoices in Branch Office name
Custom Duty

Custom Duty
Declared value of Imported goods cannot be enhanced merely on the basis of NIDB data
Excise Duty

Excise Duty
Cenvat Credit on erection & installation of machines by Manufacturer
Excise Duty

Excise Duty
In case of inter-unit 'stock transfer' of intermediate goods, doctrine of unjust enrichment would not apply
Service Tax

Service Tax
Bank a/c cannot be freezed after mandatory pre-deposit payment
Service Tax

Service Tax
Service tax on services provided by clubs to its members?
Service Tax

Service Tax
Input Service Distributor need not be a ‘manufacturer’ or ‘output service provider’ for availing Cenvat credit
Service Tax

Service Tax
Services of identifying prospective customers in India qualify as export of services
Goods and Services Tax

Goods and Services Tax
Providing men & materials for laying concrete mixture is ‘Works Contract’ & not ‘Sale’
Excise Duty

Excise Duty
