Articles by Arun Kumar Singh

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Cenvat Credit on own retail shop/showroom

Posted by Arun Kumar Singh 22 April 2021 17470889 Views

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.



Major highlights in Central Excise and Service Tax

Posted by Arun Kumar Singh 12 July 2014 12622 Views

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



New paradigm in Service Tax

Posted by Arun Kumar Singh 19 March 2012 26766 Views

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?

Posted by Arun Kumar Singh 03 February 2011 144426 Views

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

Posted by Arun Kumar Singh 26 September 2009 10072 Views

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




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