Judgements by Bimal Jain

When demand arises due to retrospective amendment, no malafide can be attributed to the Assessee, hence extended period cannot be invoked

Bimal Jain 16 January 2015 at 11:15

On appeal being filed before the Hon’ble Tribunal by the Revenue, the same was rejected. Being aggrieved, the Revenue filed an appeal before the Hon’ble High Court of Chhattisgarh where the Hon’ble High Court directed the Tribunal to consider the law

Posted in Service Tax | 2091 Views

Leviability of Customs duty on ‘quantity of Burning loss’ consumed during the course of manufacturing of final products

Bimal Jain 14 January 2015 at 10:51

The Hon’ble Tribunal allowed the appeal in favour of the Appellant and held that the no Customs duty is leviable on quantity of burning loss as it is neither cleared out of the custom bonded warehouse for home consumption nor otherwise disposed of, b

Posted in Custom | 2306 Views

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 | 2287 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 Others | 2053 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 | 2113 Views