Easy Office
LCI Learning

Articles by Pradeep Jain

avatarView Full Profile

Circular for Input Service Distributor

  Pradeep Jain    26 July 2014 at 12:24

Circular for Input Service Distributor: Ate, drank absolutely nothing, and broke the glass worth twelve cents INTRODUCTION: There may be more than one factory registered under Central Excise and running under the same management. In order to facili



Amendment in section 35E - Achhe din for Revenue

  Pradeep Jain    25 July 2014 at 12:38

Introduction:- Dispute was going on the issue whether the first Appellate Authority or Tribunal can condone delay for late filing of review order under Section 35E(1) or not? As per Section 35E the Committee of Chief Commissioners is empowered to rev



To cut a long story short - excise duty not leviable on subsidy given to Fertilizers

  Pradeep Jain    24 July 2014 at 11:47

Introduction:- Providing the food grains at affordable prices to the public at large is the key policy of any government. Effective production of food grains is not possible without the fertilizers. A fertilizer is a chemical or natural substance add



Government heading towards E-Collection of taxes

  Pradeep Jain    17 July 2014 at 15:48

Introduction:- The Hon’ble Finance Minister, Mr. Arun Jaitley in his budget speech delivered on 10th July, 2014 had expressed his desire to create an e-biz platform that is aimed to create a business and investor friendly ecosystem in India by



Service Tax Exemption for Environmental Cause

  Pradeep Jain    16 July 2014 at 12:08

Introduction:- The government led by Narendra Modi has made certain amendments that aim to streamline both social and environmental objects with a view to gain confidence of the public at large that supported them whole heartedly. One of such amendm



Extending Scope of Advance Ruling

  Pradeep Jain    16 July 2014 at 12:08

EXTENDING ADVANCE RULING TO RESIDENT PVT. LTD. COMPANIES The Union Budget 2014-15 was announced by The Hon’ble Finance Minister ‘Arun Jeithly’ on 10.07.2014. In this budget, some amendments have been made in the regime of Indirect T



A Close Watch on Service Tax Defaulters

  Pradeep Jain    14 July 2014 at 15:07

The Government has enhanced the rate of interest to be charged on delayed payment of Service tax under Section 75 of Finance Act, 1994. This increase in the rate is based on period of delay rather a single increased rate for any period of delay. Thus



Colors of ambiguity still on Heena

  Pradeep Jain    14 July 2014 at 11:51

There was dispute was going on between the trade and the Central excise department on the exemption on Heena Paste. This exemption was given in last year budget but there was ambiguity in drafting on such notification. We have written an article on t



New Government, New hopes: Excise & Service Tax law needs to be MODIfied

  Pradeep Jain    01 July 2014 at 11:34

Introduction:- Whole country witnessed historic win of BJP lead NDA in recently concluded general elections. New government in the leadership of Mr. Narendra Modi is all set to prove its mettle of governance. With oath taking ceremony on 26.05.2014 a



Restoration of Charm of Settlement Commission

  Pradeep Jain    26 June 2013 at 12:45

RESTORATION OF CHARM OF SETTLEMENT COMMISSION Introduction The budget for the financial year 2013-14 took a hard hand by drastically amending the penal provisions relating to the offences under the Central Excise and Service Tax law. Though thes