#CA Bimal Jain
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2,793 articlesService Tax
Service Tax
Limitation period U/s. 11B of Excise Act not applies if Service tax was not payable under law
Service Tax
Service Tax
Audit initiated against service recipient cannot be a ground to reject VCES declaration of Assessee
Service Tax
Service Tax
No Service tax leviable on Chit Fund business even after June 1, 2007 -SC
Excise Duty
Excise Duty
Assessee eligible to avail remaining 50% of Cenvat credit on Capital Goods which were cleared during year of receipt
Custom Duty
Custom Duty
Customs duty cannot be levied on exempt goods merely for non mention of such goods separately in the invoice
Custom Duty
Custom Duty
Import of mobile phones with Original Equipment Manufacturers’ IMEI number is not prohibited under Foreign Trade Policy
Excise Duty
Excise Duty
In remand matters, Dept not entitled to hold deposit made by Assessee during investigation as pre-deposit
Excise Duty
Excise Duty
Job worker eligible to avail Cenvat credit of differential duty paid under cover of supplementary invoice
Excise Duty
Excise Duty
Assessee can choose most beneficial Exemption Notification where two or more Exemption Notifications are available
Excise Duty
Excise Duty
‘Drawback’ akin to ‘Rebate’, therefore pre-deposit mandatory for filing Appeal only at first stage
Service Tax
Service Tax
No penalty imposable U/s. 77 / 78 of Finance Act,1994 when penalty U/s. 76 thereof was waived on the ground of reasonable cause
Service Tax
Service Tax
Amount paid subsequent to Adjudication Order cannot be hit by Doctrine of Unjust Enrichment
Service Tax
Service Tax
If Demand is due to retrospective amendment, no malafide attributable to Assessee, hence extended period cannot be invoked
Company Law
Company Law
