Articles by Bimal Jain

Restaurant Services - Clarification provided by CBEC

Bimal Jain 09 October 2013 at 12:29

The CBEC has provided clarifications vide Circular No. 173/8/2013-ST., Dated: October 7, 2013 on various doubts and questions raised pertaining to Restaurant Services, which is reproduced here in below: Doubt 1. In a complex where air conditioned

No Recovery if applied for payment of ST Under VCES, 2013

Bimal Jain 28 September 2013 at 15:29

Dear Professional Colleague, No Recovery proceedings if applied for payment of defaulted Service Tax under VCES, 2013 The Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES, 2013 or the Scheme) is not abl

Work carried out on lump sum basis is not supply of Manpower

Bimal Jain 12 September 2013 at 13:06

Dear Professional Colleague, Work carried out on lump sum basis does not falls under supply of manpower services We are sharing with you an important judgement of the Honble CESTAT in the case of M/s. Shri Bileshwar Khand Udyog Sahakari Mand

Cenvat not to be denied on mere non payment by Supplier

Bimal Jain 07 September 2013 at 12:12

Dear Professional Colleague, Assessee not expected to verify with Department in order to avail Ce

No TDS on Service Tax charged on Professional or Technical fees

Bimal Jain 30 August 2013 at 17:56

We are sharing with you an important judgement of the Honble Rajasthan High Court, in the case of Commissioner of Income Tax (TDS), Jaipur Vs. M/s. Rajasthan Urban Infrastructure [2013 (8) TMI 12 RAJASTHAN HIGH COURT] on following iss

What is relevant date for determining - Rate of Service tax

Bimal Jain 22 August 2013 at 12:36

Dear Professional Colleague, What is the relevant date for determining the rate of service tax applicable We are sharing with you an important judgement of the Honble CESTAT, Ahmedabad in the case of Commissioner of Central Excise & Servi

No Need to file Service Tax Return if No Service Tax payable

Bimal Jain 12 August 2013 at 11:04

Dear Professional Colleague, No Need to file Service Tax return (ST-3) when no service is rendered during the relevant period and even not required to opt for VCES We are sharing with you an important judgement of the Honble Kolkata Tribunal

Reimbursement of expenses not chargeable to Service Tax

Bimal Jain 08 August 2013 at 17:16

Dear Professional Colleague, Reimbursement of expenses not to form part of taxable value for Service Tax We are sharing with you an important judgement of the Honble Madras High Court in the case of Commissioner of Service Tax Vs. M/s. Sang

Assessee can't be forced to avail particular Exemption Notification

Bimal Jain 01 August 2013 at 09:51

The Department cant force assessee to avail a particular exemption Notification when benefit of other exemption Notification is available An important judgement of the Honble CESTAT, New Delhi in the case of M/s Winsome Yarns Ltd. Ver

No Service tax on notional interest on security deposit for rented premises

Bimal Jain 27 July 2013 at 13:54

We are sharing with you an important judgement of the Honble CESTAT, Mumbai in the case of Magarpatta Township Development & Construction Co. Ltd. Vs CCE [2013-T