Articles by Bimal Jain

No service tax on delivery of food

Posted by Bimal Jain 26 August 2015 13852 Views

Dear Professional Colleagues,No Service tax on free Pick-up/Home delivery of food, being �Sale� in nature � Chandigarh CommissionerateBackground:The Government vide Entry No. 19 of the Mega Exemption Notification No. 25/2012-ST date

Highlights of Report on the GST Bill by Select Panel of Rajya Sabha

Posted by Bimal Jain 27 July 2015 4901 Views

Dear Professional Colleague,Highlights of Report on the GST Bill by Select Panel of Rajya SabhaWith the first day�s proceeding of the Monsoon session of the Parliament getting distressed, the Select Panel of the Rajya Sabha had submitted its Re

CBEC issues guidelines for detailed scrutiny of Excise Returns

Posted by Bimal Jain 24 July 2015 21229 Views

CBEC issues guidelines for detailed scrutiny of Excise ReturnsBackground:The Central Board of Excise and Customs (�CBEC� or �the Board�) vide Circular No. 185/4/2015-ST dated June 30, 2015 had laid

Fate of GST bill in Rajya Sabha

Posted by Bimal Jain 23 July 2015 9325 Views

Fate of GST Bill in Rajya Sabha: Clouds of dissonance on the ongoing Monsoon sessionThe much talked about Goods and Services tax (�GST�) Regime has been creating a buzz amongst all, eagerly waiting for the monsoon session of the Parliamen

CBEC issues guidelines for detailed manual scrutiny of ST-3 Returns w.e.f. August 1, 2015

Posted by Bimal Jain 09 July 2015 16720 Views

Dear Professional Colleague,CBEC issues guidelines for detailed manual scrutiny of ST-3 Returns w.e.f. August 1, 2015Background:The Central Board of Excise and Customs (�CBEC� or �the Board�) vide Circular No. 113/07/2009-ST d

CBEC specifies conditions and safeguards for issuing digitally signed invoices and maintaining e-records

Posted by Bimal Jain 08 July 2015 8315 Views

Dear Professional Colleague,CBEC specifies conditions and safeguards for issuing digitally signed invoices and maintaining e-recordsBackground:The Service Tax Rules, 1994 (�the Service Tax Rules�) were amended vide Notification No. 5/2015

FM forms 2 Committees for facilitating implementation of GST from April 1, 2016

Posted by Bimal Jain 19 June 2015 14673 Views

Dear Professional Colleague,FinMin forms 2 Committees for facilitating implementation of GST from April 1, 2016Bracing to roll out the new Indirect tax regime � Goods and Services Tax (�GST�) from April 1, 2016, the Central Governme

Some important judgment of Service Tax

Posted by Bimal Jain 19 June 2015 20863 Views

Dear Professional Colleague,We are sharing with you some important judgment of Service Tax on the following issue:1. Refund admissible even when services were not notified on the date of export but were duly notified on the date of claiming refun

Some important judgments of service tax

Posted by Bimal Jain 12 June 2015 29910 Views

Dear Professional Colleague,We are sharing with you some important judgment of Service Tax on the following issue: Method of computation of value U/R 6(3A) of the Credit Rules in respect of Input services used for trading cannot be applied for period

Export condition fulfilled even if payment is received in Indian Rupees

Posted by Bimal Jain 30 May 2015 14013 Views

Dear Professional Colleague,Export condition fulfilled even if payment is received in Indian RupeesWe are sharing with you an important judgment of the Hon�ble Mumbai Tribunal, in the case of Sun-Area Real Estate Pvt. Ltd. Vs. Commissioner of S