Indirect Tax Amicus

Indirect Tax Amicus is released around end of every month and includes statutory changes and other developments in Goods and Services Tax (GST), Customs & FTP, Central Excise, Service Tax and Value Added Tax (VAT) laws. Article in each issue discusses and analysis important developments and issues arising there from. Statutory changes by Notifications, which also include various exemptions and clarifications by Circulars or Public Notices, issued by CBIC, DGFT, etc., are covered under "Notifications and Circulars". "Ratio decidendi" covers landmark judgments and orders pronounced recently by various courts, tribunals and other authorities.

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GST & Indirect Tax Litigation All Industries+3
Tax Amicus: December 2014
Will compliance costs actually go down with introduction of GST? The article in this month’s issue of the Tax Amicus while analyzing GST set-up in different countries concludes that though the GST story has not fully been told as yet, it is perhaps right time for the trade to study the likely impact of GST on their compliance costs, and represent to the Empowered Committee and the Government before it is too late.
Read More 01 Dec 2014
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: November 2014
Offshore sale transactions and their treatment under the Central Sales Tax regime has been taken up for in-depth analysis in this November 2014 issue of Tax Amicus.
Read More 01 Nov 2014
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: October 2014
Issues relating to time limit for availment of Cenvat credit, as introduced recently, have been taken up for analysis in October 2014 issue of Tax Amicus. According to the author, there are number of issues like, time limit in case of re-credit, delayed receipt of goods from job worker, credit ava
Read More 01 Oct 2014
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: September 2014
Incentives by various Indian provincial or State Governments to manufacturers under regional Sales Tax or VAT provisions are discussed in the Article section of Tax Amicus this month. The author throws light on how these incentives are increasingly becoming disincentives to assessees under Central
Read More 01 Sept 2014
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: August 2014
New provisions brought into force with the assent of Finance (No. 2) Bill, 2014 with effect from 6-8-2014, requiring compulsory pre-deposit and withdrawing discretion of the appellate authorities / body to grant stay is discussed in this issue of Tax Amicus. According to the author of the article
Read More 01 Aug 2014
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: July 2014
Legal status of clarifications given by the Central Board of Excise and Customs (CBEC or Board) through its Budget 2014 instructions is the topic of discussion this month. According to the first article this month, these clarifications, though beneficial to the assessees, have not been supported b
Read More 01 Jul 2014
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: June 2014
The June, 2014 issue of Tax Amicus brings you two articles. The first one relating to direct tax is on a recent ruling of the Authority for Advance Rulings (AAR) holding that ‘Protocol’ signed along with the treaty cannot be treated at par with the provisions contained in the treaty itself, though
Read More 01 Jun 2014
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: May 2014
In a recent decision, the Delhi High Court has held that business support services provided by foreign company through seconded employees to Indian subsidiary constituted ‘fees for technical services’ (FTS) and such services also create foreign company’s Service PE in India. The article covered in
Read More 01 May 2014
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: April 2014
The emerging concept of Service PEs has been discussed in the ‘Article’ section in the backdrop of recent decision of the Income Tax Appellate Tribunal (ITAT) in the case of JCB Bamford. The author argues that establishing that there is no PE is not simply a matter of keeping the period of stay in
Read More 01 Apr 2014
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: March 2014
Concept of Input Service Distributor (ISD) and the recent amendment in the Cenvat Credit Rules is the topic of discussion this month in Tax Amicus. According to the author of the article, a plain reading of the amended rule can lead to an unfair situation and hence the trade has to take up this an
Read More 01 Mar 2014
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: February 2014
Article in this issue of Tax Amicus while pointing out some anomalies in the Cenvat credit regime, holds that the approach of the Central Excise Department treating Cenvat credit as largesse to be bestowed upon assessees only if it wishes, points to the mind-set which is one of denial and riddled
Read More 01 Feb 2014
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: January 2014
Place of Provision of Service (POPS) Rules have been discussed at length in this January 2014 issue of Tax Amicus. The article, considering some examples, concludes that determining the place of consumption is a complex task on account of intangible nature of services and the different modes by wh
Read More 01 Jan 2014