TIOL BUDGET ANALYSIS 2012-13

Excise duty on jewellery: A graphic illustration
By K Rajendran
Published: March 29, 2012
Rule 12AAA of CCRs & Rule 12CCC of CX Rules: Constitutional validity of Notfn 5/2012 in Doubt
By Pramod Kumar Rai
Published: March 29, 2012
Budget 2012: Proposals relating to Service Tax
By TRU, CBEC, Ministry of Finance
Published: March 28, 2012
SSI exemption and eligibility for jewellery
By K Rajendran
Published: March 28, 2012
Finance Bill 2012 redefines Royalty
By Anand Kakarla & Archana Korlimarla
Published: March 28, 2012
Budget 2012: Applicable Rate of Service Tax - An Insight
By Rahul Tangri
Published: March 28, 2012
Transitional arrangement for implementation of Negative List of Services
By S Thirumalai
Published: March 27, 2012
Budget is hugely Negative for Realty Sector
By S Sivakumar
Published: March 27, 2012
Half Reverse Charge - Double Workload
By R Raghavendra Rao
Published: March 26, 2012
Tax Residency Certificate - A must for claim of benefits under DTAAs
By Vijayashree R
Published: March 26, 2012

Retrospective Amendments in Budget 2012 – Other Side of The Coin
By Atul Bamne & Naval Kant Jha
Published: March 26, 2012

Post Budget Scrips
By CAKR Ramankutty
Published: March 26, 2012
Is CENVAT Credit admissible on 1% duty paid on coal now?
By R Raghavendra Rao
Published: March 23, 2012
Service tax on composite transactions – Confrontation between Centre and States on cards?
By S Sivakumar
Published: March 23, 2012
SSI Exemption in jeopardy for persons liable to duty under Rule 12AA
By R. Nambirajan & Gajendra Jain
Published: March 23, 2012
CVD Rate on Imported Fertilizers – Existing Enigma
By J M Kishore
Published: March 22, 2012
Reverse Charge Mechanism – Reversing Hopes of Industry
By Pradeep Jain & Preeti Parihar
Published: March 22, 2012
Key policy announcements for financial services sector – Budget 2012
By Suresh V Swamy
Published: March 22, 2012
Slow Poison to Input Service Distributor
By Nithyananda Shetty & Divya Pahwa
Published: March 22, 2012

Budget proposes Special Courts for trial of I-T Chapter XXII offences
By TIOL News Service
Published: March 21, 2012

Construction Sector – After Negative List
By G Natarajan
Published: March 21, 2012
Conversion of Foreign Going Vessels for Coastal Trade - Levy of CVD – Is It a Happy Voyage?
By J M Kishore
Published: March 21, 2012
Budget 2012 – Reconstructing Construction Industry
By Pradeep Jain & CA Preeti Parihar
Published: March 21, 2012
Budget 2012: Impact of Fiscal Uncertainty on FDI
By Lekh Sood
Published: March 21, 2012
Budget proposes harsh penalty for non-furnishing of statement and in search cases
By TIOL News Service
Published: March 20, 2012
DTA duty calculation – Dare to Attempt
By G Natarajan
Published: March 20, 2012
Budget impact on M&A – Progressive or Regressive?
By Bhavin Vora & Alok Saraf
Published: March 20, 2012
Works Contract – Attraction disappears with Budget 2012
By Pradeep Jain & Preeti Parihar
Published: March 20, 2012
Budget: GOLD trade hit on three fronts
By D B Bhaskara Sharma
Published: March 20, 2012
Derr aaye per Durust aaye !!
By TIOL News Service
Published: March 20, 2012
Front and back on CCR
By G Natarajan
Published: March 20, 2012
Greedy Governance, Growing Corruption, Grieving Public
By V Ravindran
Published: March 20, 2012
Cement in Packaged Form – Unpack The Confusion Please
By TIOL News Service
Published: March 19, 2012
Churning out Periodical Show-cause notices in Service Tax is passe - Budget 2012 now allows Excise Authorities to waive statement of demand - go green!
By TIOL News Service
Published: March 19, 2012
Budget 2012: Significant Amendments In Direct Taxes Laws
By Sumeet Khurana & Tarun Jain
Published: March 19, 2012
Retrospective Amendment - Beneficial to Assessee
By Pradeep Jain, Preeti Parihar & Manish Vyas
Published: March 19, 2012
Download comprehensive PPP on changes related to Indirect taxes
By Swamy Associates
Published: March 19, 2012
Need to have proof readers in TRU - Just in case you needed another reason
By A Netizen
Published: March 19, 2012
POT Transition Needs An Amendment
By G Natarajan
Published: March 19, 2012
Undermining Judiciary thro' retrospective amendments – Rule of Babus prevailing over Rule of Law?
By S Sivakumar
Published: March 19, 2012
Retrospective – Not Always Retrograde
By G Natarajan
Published: March 19, 2012
No protective safeguards for sunset clauses: Fodder for litigation
By Santosh Hatwar
Published: March 18, 2012
TDS threshold hiked to Rs 2 lakh for land compensation
By TIOL News Service
Published: March 18, 2012
GAAR : A Revenue's response to aggressive tax planning
By TIOL News Service
Published: March 17, 2012
Sale of property - Budget proposes 1% TDS on sale consideration exceeding Rs 50 lakh
By TIOL News Service
Published: March 17, 2012
Copy Paste syndrome haunts JS(TRU) - Need to have proof readers
By TIOL News Service
Published: March 17, 2012
Settlement Commission embraces Service Tax cases
By TIOL News Service
Published: March 17, 2012
Now Customs authorities (not Central Excise/Service Tax) can send notices, summons, orders by Couriers - section 153 of Customs Act, 1962
By TIOL News Service
Published: March 17, 2012
Rationalization in rigorous provisions for disallowance of business expenditure
By Asit K Dash
Published: March 17, 2012
TP provisions extended to domestic transactions exceeding Rs 5 Cr
By TIOL News Service
Published: March 16, 2012
Govt. to Introduce White Paper on Black Money
By Aasha Gulrajani Swarup
Published: March 16, 2012
Removal of used capital goods - if transaction value duty is more than reversible CENVAT then pay an amount equal to DUTY - every penny counts!
By TIOL News Service
Published: March 16, 2012
Government reinforces the 'legislative will' and overrules Vodafone and Ericsson AB decisions
By S Sivakumar
Published: March 16, 2012
Amnesty for RIPS service providers – Is it applicable for all defaulters?
By Santosh Hatwar
Opinion on BUDGET-2012
By G Prabhakara Sastry
Published: March 16, 2012
Import and excise duty hiked on jewellery
By TIOL News Service
Published: March 16, 2012
Share premium - Finance Bill proposes to tax it as income from other sources
By TIOL News Service
Published: March 16, 2012
Share application money - Amendment in Sec 68 - Additional onus put on assessee
By TIOL News Service
Published: March 16, 2012
Input service distribution – New Restrictions imposed – Only prorata distribution is permissible- Mockery of the Concept?
By TIOL News Service
Published: March 16, 2012
Rule 7 of Cenvat Credit Rules, 2004 is being substituted w.e.f 01.04.2012 to suffocate Input Service Distributors
By TIOL News Service
Published: March 16, 2012
Rule 6 of CENVAT Credit Rules - Anomaly in rectifying an Anomaly
By TIOL News Service
Published: March 16, 2012
Get benefit of reduced penalty u/s 11AC of CEA, 1944 only if you pay duty, interest and penalty TOO within 30 days of communication of order - Amendment proposed
By TIOL News Service
Published: March 16, 2012
Budget makes Alternate Minimum Tax applicable to individuals as well
By Amit Agarwal
Published: March 16, 2012
Education services under Negative List – confusion confounded
By S Sivakumar
Published: March 16, 2012
Budget 2012-13- Is Kubera riding on back of tax payers?
Somesh Arora
Published: March 16, 2012

No Time Limit for subsequent demands of service tax – Nizam Sugar Factory judgment sidestepped - Officers will resort to foul play
By TIOL News Service
Published: March 16, 2012

At last, Inter-connected undertaking defined in section 4 of CEA, 1944 - crutches of dead MRTP Act, 1969 finally avoided
By TIOL News Service
Published: March 16, 2012
New Section 11AA of CEA, 1944 inserted by Finance Act, 2011 finally finds mention in Central Excise Rules, Cenvat Credit Rules and notifications
By TIOL News Service
Published: March 16, 2012
Only one cess on imported goods - What about goods cleared by 100% EOUs?
By TIOL News Service
Published: March 16, 2012
New Definition of 'Service' could lead to big time confusion and litigation
By S Sivakumar
Published: March 16, 2012

Interest not payable if Cenvat Credit wrongly taken is not utilized – Rule 14 of CCR, 2004 goes in for facelift
By TIOL News Service
Published: March 16, 2012

Income slabs - New Tax Rate
By Sachin Jain
Published: March 16, 2012

FM offers limited tax sops to individual taxpayers; Sr Citizens
By TIOL News Service
Published: March 16, 2012