Articles by Bimal Jain

Any Stay Order passed by the Tribunal

Posted by Bimal Jain 08 December 2014 10704 Views

Dear Professional Colleague,Any Stay Order passed by the Tribunal, if is in force beyond August 7, 2014, shall continue till disposal of appeals No need for filing application for extensionWe are sharing with you an important judgement of the

Tribunal has no inherent power to put a condition for depositing an amount for adjudicating the case afresh

Posted by Bimal Jain 06 December 2014 9523 Views

Dear Professional Colleague,Tribunal has no inherent power to put a condition for depositing an amount for adjudicating the case afreshWe are sharing with you an important judgement of the Honble High Court, Andhra Pradesh, in the case of Maa

Value of materials not includible in the value of services

Posted by Bimal Jain 05 December 2014 12457 Views

Dear Professional Colleague,Value of materials not includible in the value of services where the Agreement quantifies the value of materials separately from the value of services renderedWe are sharing with you an important judgement of the Hon&rsquo

Inputs lost during manufacturing does not amount to receipt of Inputs in short quantity

Posted by Bimal Jain 04 December 2014 12587 Views

Dear Professional Colleague,Inputs lost during manufacturing does not amount to receipt of Inputs in short quantity and accordingly whatever tax has been paid by Assessee on Inward Transportation service is entitled for Input Service credit We are sh

Ignoring judicial discipline and recording conclusions diametrically contrary to judgment of the Tribunal

Posted by Bimal Jain 29 November 2014 10275 Views

Dear Professional Colleague,Ignoring judicial discipline and recording conclusions diametrically contrary to judgment of the Tribunal is either illustrative of gross incompetence or clear irresponsible conduct - Revenue to pay litigation costsWe are

Assessee is eligible for remission of duty in respect of goods cleared for export

Posted by Bimal Jain 28 November 2014 12685 Views

Dear Professional Colleague, Assessee is eligible for remission of duty in respect of goods cleared for export under bond but which were destroyed at port before same could be exportedWe are sharing with you an important judgement of the Hon

No Service tax is leviable on the amount of discounts/ incentives as these are not consideration for any service rendered

Posted by Bimal Jain 28 November 2014 27656 Views

Dear Professional Colleague,No Service tax is leviable on the amount of discounts/ incentives as these are not consideration for any service renderedWe are sharing with you an important judgment of the Honble Mumbai CESTAT, in the case of Grou