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Articles by Arun Kumar Singh

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Major highlights in Central Excise and Service Tax

  Arun Kumar Singh    12 July 2014 at 11:08

The honble Minister of Finance presented union finance budget for the Financial Year 2014-15. Key changes are enumerated below;CENTRAL EXCISE: - An additional duty of excise is being levied at the rate of 5% ad valorem on waters, including aer



Cenvat Credit on own retail shop/showroom

  Arun Kumar Singh    27 August 2012 at 12:00

The definition of input services in the Cenvat Credit Rules to submit that all the services which are used by the manufacturer whether directly or indirectly till the place of removal are eligible as input service credit.



New paradigm in Service Tax

  Arun Kumar Singh    19 March 2012 at 02:15

Rajesh Kumar, AdvocateIn 2012 budget, there has been a paradigm shift in the Service Tax Laws. The shift is affecting all businesses- whether they are in manufacturing, service providing, NGOs, Trading or even Government departments. Even individual



What is Export of Service?

  Arun Kumar Singh    03 February 2011 at 11:46

Defining export of service has been very tricky due to intangible nature of service transaction. Due to this nature of services, there has been constant confusion regarding meaning of export of services. In Microsoft Corporation India Pvt. Ltd. v. C



ASSESSEE'S RIGHTS AGAINST DELAY

  Arun Kumar Singh    26 September 2009 at 11:23

Rajesh Kumar, AdvocateA tax assessee has to deal with the problem of delay almost every time it interacts with the tax authorities. This delay is sometimes due to the system of tax administration, which imposes unnecessary and unreasonable restrictio