#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
Excise duty cut for Auto, Capital goods, Consumer durables extended till Dec 31, 2014
Income Tax

Income Tax
First Report of the Tax Administration Reform Commission (TARC)
Income Tax

Income Tax
Service tax paid on being pointed can be claimed as business expense
Service Tax

Service Tax
Services provided to Foreign Principals for marketing their products in India qualify as an export of service
Excise Duty

Excise Duty
Test of unjust enrichment not satisfied where refund amount is shown as ‘expenditure’ and not as ‘claims receivable’
Goods and Services Tax

Goods and Services Tax
SC explains distinction between “Contract for sale of goods” and “Works contract”
Service Tax

Service Tax
Service Tax paid after March 1, 2013 but before enactment of VCES on May 10, 2013 – Should be considered as paid under VCES
Service Tax

Service Tax
Non Bailable offences under Service Tax do not have retrospective effect
Excise Duty

Excise Duty
Exemption Notification cannot be forced upon assessee – No legal bar on paying duty & availing benefit of Modvat scheme
Service Tax

Service Tax
Services performed in India for a service recipient located abroad are export of services
Service Tax

Service Tax
Chit Fund Business not liable to Service Tax – SC
Service Tax

Service Tax
Refund of unutilized Cenvat credit to Service Providers providing services under Partial Reverse Charge
Excise Duty

Excise Duty
Importers issuing Cenvatable invoices to register under Central Excise & to file Quarterly Return
Excise Duty

Excise Duty
