Easy Office

Articles by R.P.Singh

avatarView Full Profile

Arrest under GST is not cakewalk for department

  R.P.Singh    26 December 2020 at 10:03

This article is a small attempt to demonstrate that the department cannot arrest persons in each and every case and the arrest can be done only under exceptional circumstances even though the allegation of evasion is more than five crores.



Taxability On Directors Remuneration Under GST

  R.P.Singh    22 June 2020 at 18:00

The issue of taxability on the director's remuneration always remains in controversy under the Service Tax as well as Goods and Service Tax Regime.



Sabka Vishwas Scheme: Effect and Analysis

  R.P.Singh    09 January 2020 at 10:26

The Central Board of Indirect Taxes and Customs vide notification No. 05/2019 Central Excise-NT dated 21.08.2019 notified Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. It came into force from 1st Day of September 2019.



Audit of taxable person as per CGST Bill

  R.P.Singh    18 April 2017 at 11:20

Like existing provision of law every taxable person shall self-assess the tax in the Goods and Service Tax regime also. The tax departments don't have direct co..



Limitation in case of recovery of interest on delayed payment of central excise duty

  R.P.Singh    12 May 2016 at 10:33

The judicial precedent always plays vital role to clarify the law particularly when statute is not clear cut in regard to any issue. There is the same situation in the case of demand of interest on delayed payment of Central Excise Duty. The Central



Dutiability of scrape generated during the process of re-made, refined, and re-conditioning

  R.P.Singh    27 December 2014 at 11:38

When we discuss the sources of law, the precedent is one of the most important sources of law apart from the codified law and the law arrives though customs. When the law is not cleared enough through the statute then the role of the precedent came i



Valuation of physician sample manufactured on contract

  R.P.Singh    10 November 2014 at 10:47

Valuation of physician sample, or for that matter any product manufactured for free distribution rather than for sale have always been a contentious issue. This paper is an attempt to examine the issues so as to explain some of the confusing points.I



Impact of non submission of export intimation within the prescribed time in case of ct-3

  R.P.Singh    08 November 2014 at 11:26

The perception of law should as it helps the implementation of law effectively. Law is framed for the assesse in which they will able to pay effortlessly Central Excise duty and follow the all principal of the Central Excise law. If there is any prov