Articles by Bimal Jain

No third time cess payable on DTA clearances from EOU to DTA

Bimal Jain 22 April 2013 at 11:16

No third time cess payable on DTA clearances from EOU to DTA The Larger Bench of the Honble Tribunal has held that no third time cess is payable on clearance from an Export Oriented Unit (EOU) to the Domestic Tariff Area Unit (

Whether ST payable on erection of pandal or shamiana

Bimal Jain 17 April 2013 at 12:38

Whether Service Tax payable on service provided by way of erection of pandal or shamiana The Central Board of Excise and Customs (the CBEC) vide Circular No. 168/3/2013, dated April 15, 2013 has issued clarification on following issue

New Forms for filing appeal under Customs/Excise/ST:1-6-2013

Bimal Jain 16 April 2013 at 12:51

New Forms for filing appeal under the Customs, Excise and Service tax laws w.e.f 1-6-2013 Please note that the Central Government has amended the Customs (Appeals) Rules, 1982 [the Customs (Appeals) Rules] vide Notification No. 37/2013

CBEC should withdraw draconian circular-Recovery proceedings

Bimal Jain 04 April 2013 at 13:19

CBEC should withdraw draconian circular - Recovery proceedings during pendency of stay application The Central Board of Excise and Customs (the CBEC or the Board) has issued its first Central Excise Circular No. 967/01/20

Changes in Mega Exemption List w.e.f April 1, 2013

Bimal Jain 02 April 2013 at 16:45

CHANGES IN MEGA EXEMPTION LIST W.E.F APRIL 1, 2013 VIDE NOTIFICATION NO. 3/2013-ST DATED. 1-3-2013 AMENDING NOTIFICATION NO. 25/2012-ST DATED. 20-6-2012: Under S. No. 9 - Exemption by way of auxiliary educational services and renting

Service tax implication on AC Restaurants-Finance Bill, 2013

Bimal Jain 01 April 2013 at 11:38

With effect from July 1, 2012, Service is defined under Section 65B(44) of Chapter V of the Finance Act, 1994 (the Finance Act) means any activity carried out by a

Service Tax Return (ST-3) for July-Sep, 2012 now available

Bimal Jain 29 March 2013 at 11:28

Service Tax Return (ST-3) for July-September, 2012 now available in modified format for e-filing on ACES. Service Tax Return (ST-3) is now available in a modified format for e-filing on ACES website for the quarter July to September 2012, which req

Changes in Indirect Taxes - Union Budget 2013

Bimal Jain 28 February 2013 at 22:54

Dear Professional Colleague, We are sharing with you important changes in Indirect Taxes - Union Budget 2013:-

Merely entry in books - Not amount to provision of Service

Bimal Jain 25 February 2013 at 11:28

Merely making entry in books of account did not amount to provision of service Highlights of important judgement of the Honble CESTAT-Chennai in the case of M/s FUTURA POLYESTER LTD. versus COMMISSIONER OF CENTRAL EXCISE. CHENNAI-I [2013 (1)

SC: Mere non-payment of duties is not always evasion of Taxes

Bimal Jain 16 February 2013 at 08:25

Mere non-payment of duties is not collusion or willful misstatement or suppression of facts We are sharing with you an important judgement of the Honble Supreme Court in the case of M/s UNIWORTH TEXTILES LTD Versus COMMISSIONER OF CENTRAL EXC