Redemption fine in Central Excise Act, 1944 and Customs Act, 1962 [Shrijan Shukla]
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Demurrage under the Customs Act, 1962 [Kinat Sisodia]
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Concept of manufacture in central excise [Manish Jain]
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An introduction of international taxation [Sahil M Shah]
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Commission agent situated abroad: Service tax implications [Amit Chowdhury]
‘Service’ is provided by a service provider who is based outside India to a service recipient who is based in India. Section 66A, inserted by the Finance Act, 2006 read with the Service Tax Rules, 1994 mandate that service tax liability is to be discharged by the service recipient.
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Capital gains from the sale of shares: Is differential treatment justified? [M V Pratap Kumar]
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The Indian SEZ Innovation [Anirudh Burman]
In the second of this three-part series, the focus is on the Indian SEZ Act, 2005, and the thinking that lay behind it. Last week, the author had written about a few lessons to be learnt from the East.
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Use of Force Against Civil Aircrafts [Promode Murugavelu]
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An Introduction To The Law And Practice Of Customs (pdf) [Mrinal satish , Sonali mohapatra , Juhi mehta , Divya bharati sharma]
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Changes Brought About In The Customs And The Excise Duty In The Budget 2005-06 [Arindam Pal]
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