#CA Bimal Jain
Log in to FollowEvery article filed under the “CA Bimal Jain” tag — analysis, news and updates.
2,793 articlesExcise Duty
Excise Duty
Clarification on major issues pertaining to refund of Cenvat credit to Exporters
Service Tax
Service Tax
Notional interest cannot be added to value of taxable services
Custom Duty
Custom Duty
Additional duty of Excise is leviable on an imported article only if Excise duty is levied on a like article manufactured in India
Service Tax
Service Tax
Clarifications on mandatory pre-deposit for filing appeals under Service tax, Excise and Customs
Service Tax
Service Tax
Services provided for transportation of ‘waste’ through pipeline is not taxable as transportation of ‘goods’ through pipeline
Custom Duty
Custom Duty
The presumption of unjust enrichment is a rebuttable presumption
Excise Duty
Excise Duty
Cheque discounting charges is an interest ¬ includible in assessable value of goods for levying Excise Duty
Excise Duty
Excise Duty
Deemed exports would be treated as physical exports for the purpose of claiming refund under the Cenvat Credit Rules, 2004
Excise Duty
Excise Duty
No personal penalty can be imposed on employees when penalty on Company is set aside
Service Tax
Service Tax
Unjust Enrichment not applicable on refund of Service tax paid when no services are received under reverse charge
Service Tax
Service Tax
Input service distributor is not required to be a manufacturer or output service provider to avail Cenvat credit
Goods and Services Tax
Goods and Services Tax
No waiver of penalty under Amnesty Scheme for false maintenance of Books and Accounts if there is no tax deficiency
Custom Duty
Custom Duty
Department cannot take a stand contrary to instructions of CBEC
Goods and Services Tax
Goods and Services Tax
