st Issue 14AUG 2016 TAX CONNECT€¦ · 81 st Issue 14AUG 2016 ² 20 Aug 2016 INCOME TAX SERVICE TAX CENTRAL EXCISE GST CUSTOMS STATE TAXES JAV & ASSOCIATES Chartered Accountants

TAX CONNECT – 81st Issue JAV & ASSOCIATES

(14 Aug 2016 – 20 Aug 2016) Page 1 Chartered Accountants

TAX CONNECT

81st

Issue

14AUG 2016 – 20 Aug 2016

INCOME TAX

CENTRAL EXCISE SERVICE TAX

GST

CUSTOMS

STATE TAXES

JAV & ASSOCIATES Chartered Accountants Kolkata:

1, Old Court House Corner

To a o House 1st Floor

Room No.-13 (North)

Kolkata-70001

West Bengal

Vadodara:

Quarter no. 3/174

Gujarat Refinery Township

Jawaharnagar

Vadodara-391320

Gujarat

Contact:

+919331042424; +91931594980;

+918697575185; +913322625203

Email:

[email protected];

[email protected];

[email protected];

[email protected]



Friends,

GST is moving fast!

Yesterday Assam has become the First state to in the

country to pass the GST Bill. Finance Minister of Assam

Himanta Biswa Sarma, tweeted the news on Friday. It

as the last day of Assa ’s o goi g legislati e asse ly session, its first full session after the new BJP -led

coalition government was sworn in after the assembly

polls in May.

Apart fro Assa , BJP ruled Goa’s asse ly sessio also ends soon. BJP and ally Shiv Sena ruled Maharashtra

government has also been requested by Union to

postpone proroguing the assembly session that was

scheduled to end on August 5.

The GST constitution amendment Bill needs to be ratified

by at least 16 of the 31 state assemblies, including the

assemblies of Union Territories Delhi and Puducherry. It

would receive a presidential assent when that is done

and the empowered committee of finance ministers

would turn into the GST Council to draft the subsequent

Central GST, Integrated GST and State GST Bills.

Apart from the above three states, Bihar has promised a

special session while West Bengal and Delhi could ratify

the Bill at their respective assembly sessions at the end

of the month. The Union Government is keen that the

requisite 16 states ratify the Bill for the subsequent Bills

are to be tabled in Parliament in the winter session to

enable a rollout of GST by April 1, 2017.

In Income Tax, the Government vide Notification No.

66/2016 dated 09.08.2016 has notified Company

Secretaries or Cost Accountants as additional e-return

intermediaries. Ealier only Chartered Accountants and

Advocates were notified.

Further, vide Notification No. 67/2016 dated

09.08.2016, the Government has amended the Income-

tax Rules, 1962 and included the additional requirement

for PAN of the author(s)/ founder(s) and trustee(s)/

manager(s) in Form 10A (Application for registration of

charitable or religious trust or institution under section

12A(a) of the Income-tax Act, 1961).

In Customs, vide Notification No. 106/2016-Customs

(N.T.) dated 04.08.2016, the Government has revised the

exchange rate of foreign Currencies W.E.F. 05.08.2016.

In Central Excise, the ACES facility now has the option to

revise an excise return filed by the registered central

excise assessee.

The Department of Revenue vide Notification No. 8/2016

dated 01.03.2016 introduced Rule 12(8) in the Central

Excise Rules for filing of the revised return. The assessee

may submit a revised return by the end of the calendar

month in which the original return is filed.

The referred notifications/circulars/case laws have been

discussed in detail further in the bulletin.

Just to reiterate that we remain available over a

telecom or e-mail.

Truly Yours

Timir Baran Chatterjee

M.Com, FCS, MBA (International Business)-IIFT, ACMA

Vivek Jalan

FCA, CIDT (ICAI), B. Com

EDITORIAL



S. NO. TOPICS

PAGE

NO.

1] COMPLIANCE CALENDAR 5

2] NEW DEFNITIONS UNDER GST LAW 6

3] CENTRAL TAXES

a) SERVICE TAX 67

Case Law As per the definition of input service, the assessee is eligible to take credit of service tax paid on

rent of immovable property (situated after the place of removal) involved in the sales promotion

activity

b) Central Excise 8

Case Law The waste and scrap arisen during repair and maintenance work of the capital goods or on account

of dismantling old and used machinery will not be liable to payment of excise duty.

Case Law Merely because buyers are interconnected undertakings it is not sufficient to hold that the

companies are related persons and transaction value be calculated as per Rule 8 for imposing

excise duty c) Customs 9

Notification/Circular Revision of exchange rate of foreign currencies into Rupee & vice versa

d) Income tax 10

Notification/Circular Notification ff The Micro Units Development & Refinance Agency Limited (Mudra) U/S 194A

Notification/Circular Company Secretary Or Cost Accountant notified as additional E-Return Intermediaries alongwith

Chartered Accountants And Advocates

Notification/Circular PAN required for application for registration of charitable or religious trust or institution in Form

10A under section 12A(A)

Case Law The income of a co-operative bank attributable to banking activities carried on with non-members

will also be entitled to special deduction u/s. 80P(2)(a)(i). It need not carry on the business of

banking only with its members

4]

11

Notification/Circular

Delhi: Delhi Value Added Tax (Amendment) Act, 2016 effective from 26.07.2016

Orissa: New registration process, Assessing officers to provide tax evasion report to the assessee

as a matter of course and to provide adequate opportunity to respond

Telangana: Tax rate on cell phones/mobile phones reduced to 5%

Uttarakhand: Branded namkeen excluded from schedule II – B for six months, Khoya/khoa

exempted from tax

5] IN STANDS - GST: MODEL LAW 2016 & BUSINESS PROCESSES : A TECHNICAL COMMENTARY

12

6] BOOK EXCLUSIVELY ON WORKS CONTRACT ( SERVICE TAX AND VAT)

13

INDEX



Due date COMPLIANCES FROM 14th August, 2016 to

20th August, 2016

State/Region

14th August, 2016 Deposit of Entry tax of previous month

(Entry Tax Act)

Rajasthan

Deposit of VAT of previous month (VAT Act) Rajasthan

15th August, 2016 PF deposit of previous month (EPF Act) All India

Deposit of WCT of previous month (VAT Act) Bihar, Chandigarh, Delhi , Haryana, Jharkhand , Punjab

Rajasthan , Himachal Pradesh

Filing of WCT return (VAT Act) Punjab (Monthly)

Issuance of WCT certificate (VAT Act) Haryana (Monthly), Jharkhand (Monthly)

Himachal Pradesh (Monthly)

Deposit of VAT of previous month (VAT Act) Bihar, Jharkhand, Kerala , Sikkim, Haryana (if Tax> Rs.

1 lac)

Filing of VAT return (VAT Act) Kerala (Monthly)

Deposit of Ptax of previous month

(Commercial Tax Act)

Gujarat, Sikkim

Deposit of Entry tax of previous month

(Entry Tax Act)

Bihar

20th August, 2016 Deposit of WCT of previous month (VAT Act) Andhra Pradesh , Karnataka, Uttar Pradesh ,

Uttarakhand ,

Goa (if Tax> or = Rs. 1 lac), Tamil Nadu

Filing of WCT return (VAT Act) Karnataka (Monthly)

Issuance of WCT certificate (VAT Act) Uttar Pradesh (Monthly), Manipur (Monthly)

Deposit of VAT of previous month (VAT Act) Andhra Pradesh , Chandigarh, Tamil Nadu , Uttar

Pradesh, Uttarakhand, Manipur, Goa (if Tax> or = Rs.

1 lac), Karnataka, Punjab (if payment by cheque)

Filing of VAT return (VAT Act) Manipur (Monthly), Uttar Pradesh (Monthly), Tamil

Nadu (Monthly), Andhra Pradesh (Monthly),

Karnataka (Monthly), Punjab (Monthly, if payment by

cheque)

Deposit of Ptax of previous month

(Commercial Tax Act)

Karnataka, West Bengal

Deposit of Entry tax of previous month

(Entry Tax Act)

Andhra Pradesh, Karnataka, Uttar Pradesh,

Uttarakhand

COMPLIANCE CALENDAR



NEW DEFNITIONS UNDER GST LAW

GST has introduced some new concepts and definitions

in the law. Some of these have been analysed below:

address of delivery means the address of the

recipient of goods and/or services indicated on the tax

invoice issued by a taxable person for delivery of such

goods and/or services;

address o re ord means the address of the

recipient as available in the records of the supplier;

GST Law attaches a great importance to address of

delivery even though the address on record is

different.

e.g.

a. if the billing is to the Head Office of the company, yet

delivery is made to the unit, the address on the

invoice needs to be of the unit.

b. If goods are billed to a certain party in a State,

however, they are shipped to another State. The

address of delivery and address on record will be

different.

agri ulturalist not defined in earlier regime has now

ee spe ifi ally defi ed as a person who cultivates

la d perso ally, for the purpose of agri ulture .

Possibly a person who does cultivation for another

person (e.g. persons who are cultivating for corporate

like Reliance fresh, ITC etc.) either with or without

consideration would not be an agriculturist and would

be liable to GST.

appropriate Gover e t means the Central

Government in case of the IGST and the CGST, and the

State Government in case of the SGST.

authorized a k shall mean a bank or a branch of a

bank authorised by the Government to collect the tax

or any other amount payable to the appropriate

government under this Act.

Under GST regime, certain banks have been authorized

to receive payment from the taxpayers and a GST

network is also being set up for the same purpose.

appoi ted day’’ means the date on which section 1 of

this Act comes into effect.

Appointed day refers to the date when CGST/SGST Act,

2016 would come into force.

apital assets shall have the meaning as assigned to

it in the Income Tax Act, 1961 (43 of 1961) but the said

expression shall not include jewellery held for personal

use or property not connected with the business;

capital asset"means—

-property of any kind held by an assessee, whether or

not connected with his business or profession;

-any securities held by a Foreign Institutional Investor

which has invested in such securities in accordance

with the regulations made under the Securities and

Exchange Board of India Act, 1992 (15 of 1992),

but does not include:

-any stock-in-trade [other than the securities referred

to in sub-clause (b)], consumable stores or raw

materials held for the purposes of his business or

profession ;

-personal effects, that is to say, movable property

(including wearing apparel and furniture) held for

personal use by the assessee or any member of his

family dependent on him, but excludes—

jewellery;

archaeological collections;

drawings;

paintings;

sculptures; or

any work of art.

GOODS & SERVICE TAX (GST)



SERVICE TAX

COURT DECISIONS

TALLY SOLUTIONS PVT. LTD. VERSUS VERSUS

COMMISSIONER OF CENTRAL EXCISE [CESTAT

BANGALORE]

BRIEF: As per the definition of input service, the

assessee is eligible to take credit of service tax paid on

rent of immovable property (situated after the place of

removal) involved in the sales promotion activity.

OUR COMMENTS: In the above case, the assessee is

engaged in the manufacture and clearance of excisable

goods viz. Tally ERP 9 silver, Tally ERP 9 Gold Tally ERP 9

Auditors falling under chapter Sub Headings 85238020 of

Central Excise Tariff Act, 1985 and are availing the

benefit of cenvat credit of duty and service tax paid on

inputs and input services as per Cenvat Credit Rules

2004. It also availed credit of service tax on rent charges

paid of office premises

The revenue contended that service tax on rent charges

of office premises is not ineligible for credit and

accordingly issued a show-cause notice denying the

credit and also demanded interest and penalty.

The definition of input service as contained in Rule 2(l) of

the Cenvat Credit Rules 2004, is as under:

i put service ea s a y service,-

(i) used by a provider of taxable service for providing an

output service; or

(ii) used by the manufacturer, whether directly or indirectly,

in or in relation to the manufacture of final products and

clearance of final products up to the place of removal,

and includes services used in relation to modernization,

renovation or repairs of a factory, premises of provider of

output service or an office relating to such factory or

premises, advertisement or sales promotion, market

research, storage upto the place of removal procurement of

inputs, accounting, auditing, financing, recruitment and

quality control, coaching and training, computer

networking, credit rating, share registry, security, business

exhibition, legal services, inward transportation of inputs or

capital goods and outward transportation upto the place of

re oval.

In the given case, the revenue denied the credit of service

tax paid on immovable property rent on sales office on the

ground that the same has been availed after the place of

removal.

The assessee contended that office is involved in the sales

promotion activity such as conducting maintenance of

software, providing after sale service and also making

efforts to sell the product and this sales promotion is

specifically covered in the inclusive part of the definition of

input service.

The Ho ’ le CE“TAT held that as per the definition of input

service the assessee is entitled to cenvat credit of service

tax paid on immovable property rent..

The demand was accordingly set aside.

[Decided in favour of the assessee]

CENTRAL TAXES



CENTRAL EXCISE

COURT DECISIONS

M/S. PRISM CEMENT LTD. VERSUS COMMISSIONER OF

CENTRAL EXCISE, BHOPAL [CESTAT NEW DELHI]

BRIEF: The waste and scrap arisen during repair and

maintenance work of the capital goods or on account of

dismantling old and used machinery will not be liable to

payment of excise duty.

OUR COMMENTS: In the above case, the assessee has

availed Modvat/Cenvat Credit on cement making

machinery along with other item and thereafter

continuously availed Modvat/Cenvat Credit facilities on

Machines, Machinery, and capital items etc used in the

Cement Plant.

A show cause notice was served to the assessee on the

grounds of clearing waste and scrap of goods on which

cenvat credit has been availed, without payment of duty

under cover of an commercial gate pass. The assessee

has contravened the provisions of Rule 11 of Central

Excise Rule 2001 and 2002 These waste and scrap are

goods on which appropriate duty of excise is liable to be

discharged on their clearance.

The assessee contended that the waste and scrap has

arisen during repair and maintenance work of the capital

goods. Some portion of the scrap has also arisen on

account of dismantling old and used machinery. It is also

well settled that scrap arisen in such cases will not be

liable to payment of excise duty as has been held by this

Tribunal in many cases, for example:-

1. Commissioner of Central Excise, Jaipur-II V. Birla

Corporation Ltd., 2005 (181) ELT 263 (Tri.-Delhi)

2. Grasim Cement v. CCE Raipur, Final Order No.

A/53712/2015-EX[DB] dated 02.12.2015

3. CCE, Jaipur-II v. Gujarat Ambuja Cement Ltd., Final

Order No.: A/50190/2016-EX[DB] dated 05.02.2016

The Ho ’ le CE“TAT upheld the above cases and

decided that scrap arisen in such cases will not be liable

to payment of excise duty.

[Decided in favour of the assessee]

HANDY WIRES PVT. LTD. VERSUS COMMISSIONER OF

CENTRAL EXCISE, NAGPUR [CESTAT MUMBAI]

BRIEF: Merely because buyers are interconnected

undertakings it is not sufficient to hold that the companies

are related persons and transaction value be calculated as

per Rule 8 for imposing excise duty.

OUR COMMENTS: In the above case, the assessee is engaged

in the manufacture of M.S. Wire. On scrutiny by the

Re e ue, it as fou d that three of the assessee’s uyers are the interconnected undertakings of the assessee.

The Revenue contended that the assessee is required to

discharge excise duty under Rule 8 and 9 of Central Excise

Valuation (Determination of Price of Excisable goods) Rules,

2000 i.e. on 110% of cost of production or manufacture of

said goods supplied to all the three related entities and

accordingly confirmed demand of duty, interest and penalty.

The Ho ’ le CE“TAT held that only when the buyers are

related in the sense in clause (ii), (iii) or (iv) of Section of 4(3)

(b) or buyer is holding company or subsidiary company of the

assessee, then only, the aforesaid rules are attracted.

In the above case, Rule 8 is not applicable as the buyers do

not meet the conditions specified in clause (ii), (iii) or (iv) of

Section of 4(3)(b).

Therefore, the demand was set aside.

[Decided in favour of assessee]



CUSTOMS

NOTIFICATIONS/CIRCULARS

REVISION OF EXCHANGE RATE OF FOREIGN CURRENCIES

INTO RUPEE & VICE VERSA

OUR COMMENTS: The CBEC (Dept. of Revenue), Ministry

of Finance, Government of India

-vide Notification No. 105/2016-Customs (N.T.) dated

03.08.2016 & in supersession of Notification No.

102/2016-Customs (N.T.) dated 21.07.2016 has revised

the exchange rate of foreign currencies specified in

col.(2) of Schedule II annexed hereto, into Indian

currency or vice versa, w.e.f. 04.08.2016 to be the rate

mentioned against it in the corresponding entry in

column (3) thereof, for the purpose of the said section,

relating to imported and export goods.

SCHEDULE-II

Sl.

No

Foreign Currency Rate of exchange of 100 units

of foreign currency equv. to

Indian rupees

(1) (2) (3)

(a) (b)

(For

Imported

Goods)

(For Export

Goods)

1. Japanese Yen 67.30 65.00

-vide Notification No. 106/2016-Customs (N.T.) dated

04.08.2016 & in supersession of Notification No.

105/2016-Customs (N.T.) dated 03.08.2016 has revised

the exchange rate of foreign currencies specified in

col.(2) of each of Schedule I and Schedule II annexed

hereto, into Indian currency or vice versa, w.e.f.

05.08.2016 to be the rate mentioned against it in the

corresponding entry in column (3) thereof, for the

purpose of the said section, relating to imported and

export goods.

SCHEDULE-I

Sl.

No

Foreign Currency Rate of exchange of one unit

of foreign currency equivalent

to Indian rupees

(1) (2) (3)

(a) (b)

(For (For Export

Imported

Goods)

Goods)

1. Australian Dollar 51.80 50.05

2. Bahrain Dinar 183.50 171.25

3. Canadian Dollar 52.00 50.40

4. Danish Kroner 10.20 9.85

5. EURO 75.85 73.30

6. Hong Kong Dollar 8.75 8.50

7. Kuwait Dinar 229.30 214.55

8. New Zealand Dollar 48.95 47.05

9. Norwegian Kroner 8.05 7.75

10. Pound Sterling 90.75 87.85

11. Singapore Dollar 50.65 49.10

12. South African Rand 5.00 4.65

13. Saudi Arabian Riyal 18.45 17.25

14. Swedish Kroner 7.95 7.70

15. Swiss Franc 70.00 67.55

16. UAE Dirham 18.80 17.65

17. US Dollar 67.75 66.05

18. Chinese Yuan 10.25 9.90

SCHEDULE-II

Sl.

No

Foreign Currency Rate of exchange of 100 units

of foreign currency equv. to

Indian rupees

(1) (2) (3)

(a) (b)

(For

Imported

Goods)

(For Export

Goods)

1. Japanese Yen 67.25 65.00

2. Kenya Shilling 68.25 63.80



INCOME TAX

NOTIFICATIONS & CIRCULARS

NOTIFICATION OF THE MICRO UNITS DEVELOPMENT &

REFINANCE AGENCY LIMITED (MUDRA) U/S 194A

OUR COMMENTS: The CBDT, Department of Revenue,

Ministry of Finance, Government of India vide

NOTIFICATION No. 65/2016 dated 05.08.2016 has

notified the Micro Units Development & Refinance

Agency Limited (MUDRA) for the purposes of Section

194A(3).

COMPANY SECRETARY OR COST ACCOUNTANT

NOTIFIED AS ADDITIONAL E-RETURN INTERMEDIARIES

ALONGWITH CHARTERED ACCOUNTANTS AND

ADVOCATES




notified Company Secretaries or Cost Accountants as

additional e-return intermediaries. Ealier only Chartered

Accountants and Advocates were notified.

The notification is self-explanatory. The readers may

refer the same.

.

PAN REQUIRED FOR APPLICATION FOR REGISTRATION

OF CHARITABLE OR RELIGIOUS TRUST OR INSTITUTION

IN FORM 10A UNDER SECTION 12A(A)




amended the Income-tax Rules, 1962 which may be

called the Income-tax (20thAmendment) Rules, 2016.

In the Income-tax Rules, 1962, in the Appendix II, Form

10A (Application for registration of charitable or religious

trust or institution under section 12A(A) of the Income-

tax Act, 1961) has been amended to include the

additional requirement for PAN of the author(s)/

founder(s) and trustee(s)/ manager(s).

COURT DECISIONS

COMMISSIONER OF INCOME TAX, KOLKATA-XVI,

KOFOLKATA VERSUS THE WEST BENGAL STATE CO-

OPERATIVE BANK LIMITED [CALCUTTA HIGH COURT]

BRIEF: The income of a co-operative bank attributable

to banking activities carried on with non-members will

also be entitled to special deduction u/s. 80P(2)(a)(i). It

need not carry on the business of banking only with its

members.

OUR COMMENTS: In the above case, The Ho ’ble High

Court held that on reading of Section 80P(2)(a)(i), it is

clear that a co-operative society engaged in carrying on

the business of banking and a co-operative society

engaged in the business of providing credit facilities to its

members are different.

Also, in the case of Commissioner of Income Tax, Kolkata

– XVIII vs. Contai Cooperative Bank Limited, it was held

that interest earned by the co-operative bank on non-

statutory deposit was deductible.

Accordingly, it was decided that the income of a co-

operative bank attributable to banking activities carried

on with non-members will also be entitled to special

deduction u/s. 80P(2)(a)(i). It need not carry on the

business of banking only with its members.

[Decided against the revenue]



DELHI DELHI VALUE ADDED TAX (AMENDMENT) ACT, 2016

EFFECTIVE FROM 26.07.2016

OUR COMMENTS The Finance (Revenue-1) Department,

Government of National Capital Territory of Delhi, vide

Notification No.F.3(4)/Fin.(Rev.-1)/2016-17/DS-VI/238

dated 25.07.2016 has appointed 26.07.2016 as the

effective date for Delhi Value Added Tax (Amendment)

Act, 2016.

ORISSA

NEW REISTRATION PROCESS

OUR COMMENTS The Office of The Commissioner of

Commercial Taxes, Government of Odisha, vide Circular

No. 11899/CT/III-11/3/2015-Policy dated 01.08.2016

has amended the OVAT Rules to simplify the procedure

of registration of dealers. The e-Registration process for

filing of application for registration, scrutiny of

application and approval/rejection has now been

changed

-for ease of doing the business

- to lessen the workload of DCCTs/ACCTs in-charge of

Circles and also

- in order to comply to the provision of issuing the

Registration Certificate ordinarily within one working

day,

It is decided that the Sales Tax Officers will henceforth

act as Registering Authorities instead of DCCTs/ACCTs.

The DCCT / ACCT in-charge of the Circle shall assign the

work of registration to one or more Commercial Tax

Officers (empowered as Sales Tax Officer) depending on

the workload.

The readers may refer the notification for the detailed

process.

ASSESSING OFFICERS TO PROVIDE TAX EVASION

REPORT TO THE ASSESSEE AS A MATTER OF COURSE

AND TO PROVIDE ADEQUATE OPPORTUNITY TO

RESPOND

OUR COMMENTS The Office of The Commissioner of

Commercial Taxes, Government of Odisha, vide Circular

No. 12169/CT/IV(I)192/2015 dated 05.08.2016 has

instructed that:

- when books of account is not produced before the

inspecting officer by the assessee, then a copy of adverse

materials or tax evasion report can be given to the

assessee, if he so demands, only after production of the

books of accounts

. If the evasion report is prepared after verification of

books of account, then a copy of adverse materials or tax

evasion report can be given to the assessee on his

demand.

TELANGANA

TAX RATE ON CELL PHONES/MOBILE PHONES REDUCED

TO 5%

OUR COMMENTS The Revenue (Commercial Taxes-II)

Department, Government of Telangana, vide G.O.MS.No.

186 dated 28.07.2016 has added cell phones / mobile

phones i “ hedule IV and thus reduced their tax rate to

5%.

UTTARAKHAND BRANDED NAMKEEN EXCLUDED FROM SCHEDILE II – B

FOR SIX MONTHS, KHOYA/KHOA EXEMPTED FROM TAX

OUR COMMENTS The Finance Section-8, Government of

Uttarakhand vide Notification No.

406/2016/24(120)/XXVII(8)/2010 dated 27.07.2016 has

excluded branded namkeen from entry no. 109

Sweetmeat, rewari, gajak and namkeen i “ hedule II –

B (Tax rate 5%) from the date of notification to six

months.

Also, vide Notification No. 472/2016/24(120)/XXVII(8)/

2010 dated . . , Khoya/khoa has ee excluded from Schedule II – B (Entry No. 64) and has

been exempted from tax under Schedule I (Entry No. 84).

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STATE TAXES



IN STANDS - GST: MODEL LAW 2016 & BUSINESS PROCESSES : A TECHNICAL COMMENTARY

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FOR ONSITE DELIVERY CONTACT TAX CONNECT AT :

+91 33 2262 5203 ; +91 80173 87083; [email protected]

Authors: Timir Baran Chatterjee


Knowledge Partner: Bengal Chamber of Commerce and Industry ( the first chamber of the Country) Published by: BOOK CORPORATION

4, R. N. Mukherjee Road

Kolkata 700001

Phones: (033) 64547999, 22306669, 22205367

Cell : 9830010297, 9331018333

Order by email: [email protected]



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Vide this publication, we have made an attempt to cover in detail all issues related to Service

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Vivek Jalan

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st Issue 14AUG 2016 TAX CONNECT€¦ · 81 st Issue 14AUG 2016 ² 20 Aug 2016 INCOME TAX SERVICE TAX CENTRAL EXCISE GST CUSTOMS STATE TAXES JAV & ASSOCIATES Chartered Accountants