#CA Bimal Jain
Log in to FollowLatest CA Bimal Jain updates, legal developments, compliance requirements, case laws, notifications and expert analysis for professionals on TaxGuru.

Service Tax already deposited cannot be demanded again from a person who has taken over the business

Service tax on GTA services can be demanded from specified consignor or consignee, who is liable to pay freight

Service tax Refund cannot be denied on the ground that same was not shown as ‘receivable’ in Balance Sheet

Department legally obligated to preserve seized goods seized

Clarification on major issues pertaining to refund of Cenvat credit to Exporters

Notional interest cannot be added to value of taxable services

Additional duty of Excise is leviable on an imported article only if Excise duty is levied on a like article manufactured in India

Clarifications on mandatory pre-deposit for filing appeals under Service tax, Excise and Customs

Services provided for transportation of ‘waste’ through pipeline is not taxable as transportation of ‘goods’ through pipeline

The presumption of unjust enrichment is a rebuttable presumption

Cheque discounting charges is an interest ¬ includible in assessable value of goods for levying Excise Duty

Deemed exports would be treated as physical exports for the purpose of claiming refund under the Cenvat Credit Rules, 2004

No personal penalty can be imposed on employees when penalty on Company is set aside

Unjust Enrichment not applicable on refund of Service tax paid when no services are received under reverse charge
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.
