#CA Bimal Jain
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Work carried out on lump sum basis does not falls under supply of manpower services

To Claim Cenvat Credit Assessee not expected to verify, whether supplier had paid duty on inputs or not

Relevant date to determine applicable service tax rate

Nil Service tax Return / VCES / Penalty for Late Filing when no service is rendered?

Reimbursement of expenses not to form part of taxable value for Service Tax

The Department can’t force assessee to avail a particular exemption Notification when benefit of other exemption Notification is available

PPT on Service Tax Voluntary Compliance Encouragement Scheme, 2013

No Service tax on notional interest on security deposit for rented premises

No liability to pay service tax again if assessee has deposited the service tax under wrong accounting code

No Cenvat credit reversal required where service tax is not paid due to non-recovery of consideration in case assessee pays ST on receipt/ collection basis

Cenvat credit cannot be denied on inputs used in a process not considered as manufacture

Electricity charge recovered from tenant not includible in renting of immovable property

Every audit objection doesn’t lead to invocation of extended period and levy of penalty

Excise paid on Inputs and ST on Input services used in construction sector can be utilized for discharging ST liability on renting of immovable property
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.
