Articles by Bimal Jain

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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 27680 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



Department cannot adjust unconfirmed demand against refund payable to the assessee

Posted by Bimal Jain 27 November 2014 5782 Views

Dear Professional Colleague,Department cannot adjust unconfirmed demand against refund payable to the AssesseeWe are sharing with you an important judgement of the Honble CESTAT, Delhi in the case of Bharat Sanchar Nigam Ltd. Vs. Commissioner



CBEC clarification on availment of Cenvat credit

Posted by Bimal Jain 20 November 2014 30912 Views

Dear Professional Colleague,CBEC clarification regarding availment of Cenvat credit on Inputs/ Input Services after six monthsBackground:The CBEC vide Notification No. 21/2014-CE (NT), dated July 11, 2014 (Applicable w.e.f September 1, 2014) [



Service tax on Restaurants and Hotels

Posted by Bimal Jain 17 November 2014 47248 Views

Dear Professional Colleague,Service tax on Restaurants and Hotels - We are sharing with you an important judgment of Division Bench of the Hon’ble Kerala High Court in the case of Union of India and Others Vs. Kerala Bar Hotels Association and



Govt. invites suggestions for Union Budget 2015

Posted by Bimal Jain 05 November 2014 11537 Views

In the context of formulating the proposals for the Union Budget of 2015-16, the Ministry of Finance vide MOF DOR TRU letter in F. No. 344/20/2014-TRU dated October 27, 2014 has invited suggesti



Services provided to Foreign Principals for marketing their products

Posted by Bimal Jain 17 October 2014 15622 Views

Dear Professional Colleague,Services provided to Foreign Principals for marketing their products in India qualify as an export of service We are sharing with you an important judgment of the Honble CESTAT, Delhi in the case of Microsoft Corpor



No penalty if there was mass unawareness among service providers about taxability of certain service

Posted by Bimal Jain 16 October 2014 13481 Views

SERVICE TAXRECENT CASE LAWS No penalty if there was mass unawareness among service providers about taxability of certain service H.M. Singh & Co. Vs. Commissioner of Central Excise, Customs & Service Tax [2014 (49) taxmann.com 417(Allahab



Interest allowable on refund of pre-deposits

Posted by Bimal Jain 11 October 2014 13083 Views

Dear Professional Colleague,Interest allowable on refund of pre-depositsWe are sharing with you an important judgment of Honble Delhi High Court in the case of Afcons Infrastructure Ltd. Vs. Union of India [(2014) 49 taxmann.com 79 (Delhi)] on



Action plan of CBEC to evolve non-adversarial indirect tax administration

Posted by Bimal Jain 08 October 2014 13923 Views

The CBEC has issued an instructions vide letter F. No. 296/185/2014-CX.9 dated September 30, 2014 to all CCs and DGs on its action plan to evolve Non-adversrial indirect tax administration for the benefit of trade, industry and other stakeholders, wh



No Penalty in the absence of mens rea

Posted by Bimal Jain 07 October 2014 12681 Views

Dear professional college,No Penalty in the absence of mens reaWe are sharing with you an important judgment of Honble CESTAT, DELHI in the case of Mohan Poddar Vs. CCE, Raipur [2014 (9) TMI 782 - CESTAT NEW DELHI] on the following issue:Issue




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