Judgements by Bimal Jain

Pleading, a ground of appeal

Bimal Jain 13 January 2015 at 10:20

The Hon’ble CESTAT, Delhi held that Rule 5 of the Excise Appeals Rules has no application in the instant case because a contention that the Appellant was not provider of service but was recipient of service is not 'a piece of evidence', it is a 'plea

Posted in Service Tax | 2333 Views

No appeal would lie before the Hon’ble Supreme Court on factual findings of the Tribunal

Bimal Jain 12 January 2015 at 10:53

Being aggrieved, the Department filed an appeal before the Hon’ble Apex Court. The Hon’ble Apex Court after observing that the Tribunal had passed the order on the basis of facts and circumstance of the case held that since the Tribunal is the

Posted in Community & General | 2100 Views

Hiring expatriate employees under a contract of employment does not amount to 'Manpower recruitment or supply services'

Bimal Jain 10 January 2015 at 11:11

The Hon’ble High Court of Allahabad after observing that the Assessee obtained from its Group companies directly or by transfer of the employees, the services of expatriate employees for which the Assessee paid the salaries of the employees in India,

Posted in Service Tax | 2141 Views