Articles by CA Ankit Gulgulia (Jain)

Haryana VAT Circular - For Builders and Developers

Posted by CA Ankit Gulgulia (Jain) 04 June 2013 36355 Views

Recently Haryana VAT department has released a circular which might be of interest to the developers & builders across the state and conducting operations in Haryana. The Circular is No. 152/ST-1 dated 7th May, 2013 wherein several aspects in re

Physical affixing of Brand name on Goods - Not Sole Criterion

Posted by CA Ankit Gulgulia (Jain) 19 January 2013 8277 Views

Physical affixing of Brand name on Goods is not the sole criterion for denial of SSI Exemption under Central Excise We are sharing you an important analysis of judgement in case of CCE, CHENNAI-II v. M/s Australian Foods India Ltd. 20

Service Tax on Real Estate: A Practical Perspective (Part A & Part B)

Posted by CA Ankit Gulgulia (Jain) 30 November 2012 55331 Views

Service Tax on Real Estate A Practical Perspective (Part A & Part B) This article aims to discuss few essential issues that require to be addressed in light to the changes brought by negative list provisions, the jeopardy created b

DLF IPL Sponsorship - Case Analysis

Posted by CA Ankit Gulgulia (Jain) 12 March 2012 13768 Views

DLF BCCI (IPL) Sponsorship Service Tax- Case Analysis Introduction As per Section 65(99a), sponsorship includes naming an event after the sponsor, displaying the sponsor's company logo or trading name, giving the

Were Section 76 and 78 Always Mutually Exclusive?

Posted by CA Ankit Gulgulia (Jain) 07 March 2012 34937 Views

Where a person is liable to pay service tax u/s 68 and fails to credit the tax or any thereof to the account of the Central Government within the prescribed time limit then he shall be liable to pay taxes along with applicable interest under section

DVAT for works contractors - Jargon simplified

Posted by CA Ankit Gulgulia (Jain) 13 February 2012 192640 Views

Works Contract has always been a matter of dispute for judiciary as well as professionals. The Complexity of transactions can briefly be gauged from the fact that applicable provisions include levy of Sales Tax (As per State Acts), Service Tax (As

Excise Duty on Branded Readymade Garments

Posted by CA Ankit Gulgulia (Jain) 06 February 2012 76883 Views

In Recent times the Rollback of Excise Duty Exemption on Branded Readymade Garments has been a Subject Matter of big protest from Industry. Despite all the efforts and rows the government looks in no mood