swamy associates - Articles

Articles 2012

S. No	Description	Download
01.	Good, Bad and the Ugly

Articles 2011

S. No	Description	Download
01.	Predators
02.	THE GODS MUST BE CRAZY – PART I
03.	THE GODS MUST BE CRAZY – PART II
04.	THE GODS MUST BE CRAZY – PART III
05.	THE GODS MUST BE CRAZY – PART IV
06.	Counting Rs.10 lakhs - Not so easy
07.	FAQ on POT (Point of Taxation)

Budget Articles

S. No	Description	Download
01.	Caught Pants Down!
02.	CCR amendments
03.	Deadlier Interest
04.	Demi Demons
05.	Levy on Restaurants
06.	Point of Taxation
07.	ET TU, BRUTE
08.	Export & Import - List of Services
09.	BUDGET 2011 – An Analysis
10.	Rule 6 Roller coaster
11.	BEHIND THE ‘BAR’ BUDGET!
12.	Input Service – Ready Reckoner
13.	Input Service - Ready Reckoner
14.	Point of Taxation - Bad debts?

Articles 2010

S. No	Description	Download
01.	Paradoxical Drugs
02.	Culpapble Herbicide
03.	Mis matches
04.	Negotiable Instruments
05.	GST - The Necessity
06.	GST - The Almighty
07.	GST - The Certainity
08.	GST - The Symmetry
09.	GST - The Asymmetry
10	GST - Unity & Diversity
11.	Are Birds, Animals?
12.	Replevy the R.I.P Levy
13.	4th Time unlucky
14.	"Small" is Beautiful
15.	Easter on a Good Friday
16.	By Pass HC - For Good and bad
17.	DETER - RENT
18.	The lost puff
19.	Service Tax Proposals - at a glance
20.	Bloomers and Bloopers
21.	B(ROAD)WAY
22.	The "complex" construction
23.	Change for the better
24.	Mata, Pita, Guru, Tax !
25.	The "10/10" Budget
26.	Pre deposit – Deadlier than before?
27.	AP HC on Composition Scheme - The Slip between the Cup and the Lip
28.	Mustafa Refund
29.	No end to tides and taxes in port
30.	ST on residential complex - will anybody answer?
31.	Construction of residential complex - New twist by P & H HC
32.	Rule 8 (3A) of CE Rules, 2002 – Is it all pervasive?

Articles 2009

S. No	Description	Download
01.	The Mischief
02.	Satyam Nahin Jeyathe
03.	12 to 10 - How to be done?
04.	Levy on flats - Falls Flat?
05.	LB on outward transportation
06.	No more nobles
07.	WC - Leakage Unplugged

Articles 2008

S. No	Description	Download
01.	Mean, By all means
02.	TAX ME!
03.	To condone is divine!
04.	THE TUGHLAQ DURBAR
05.	PREMATURE WITHDRAWAL
06.	CEILING IN RATE – SEALING OF FATE?
07.	“Associated Enterprises” – the lopsided amendment
08.	Service Tax and SEZ
09.	Returns galore
10.	Physicians samples – The LB twist!
11.	BUDGET – 2008 - an overview
12.	Cure With A Scar
13.	Rule 6 Calculus
14.	Su-do-ku
15.	Summons chastised
16.	The “PC” Budget
17.	Tour de Service Tax
18.	“Petty” Disputes Resolution Scheme
19.	“Software” – No more soft
20.	IT is not going to be easy !
21.	ECONOMIC STIMULUS - CURSE IN DISGUISE FOR TEXTILE EXPORTS ?

Articles 2007

S. No	Description	Download
01.	Computerisation – Where there is no will, there will be no way
02.	IF TOMORROW COMES!
03.	LETHAL LIBEL
04.	OMITTED vs REPEALED
05.	POSTHUMOUSLY YOURS…
06.	SENTENCE BEFORE TRIAL
07.	SERVICE TAX ON TOUR OPERATORS
08.	Service Tax on Works Contract – A storm in the (S)T cup!
09.	THEY THINK THERFORE I AM!

Articles 2006

S. No	Description	Download
01.	ACHILLES HEEL
02.	Additional CVD on DEPB imports!
03.	ANTI DUMPING DUTY
04.	BACK TO THE FUTURE
05.	BLACK-COLLARED CRIMES
06.	CALL “TAXI” and grant refund!
07.	CBEC – Central Board of Eternal Confusion
08.	CESTAT to HIGH COURT – The forlorn road
09.	COMPOUNDING OF OFFENCES – A CURSE IN DISGUISE?
10.	DUS YA BHARA
11.	EXCUS (E) ME!
12.	GALAXY OF CLARIFICATIONS & GRANERY OF COFUSIONS
13.	GONE WITH THE WIND
14.	Good, Bad and the Ugly!
15.	HOME, SWEET HOME?
16.	In and Out - Section 66A and Explanation to Section 65(105)!
17.	INTER-STATE COMMERCE & SECTION 4A BLOOMERS
18.	Is Machino no more machismo?
19.	MOBILES AND IMMOBILES
20.	MS-GROOM
21.	MUNNABHAI I.R.S – II
22.	Obligation on Obligation
23.	OPEN SESAME
24.	OSMANIA WILL COST MORE
25.	Revenue drive: The good, the bad and the ugly!!
26.	RULE 6 JINX IN EXPORT OF SERVICE
27.	SEC 66A - STATUS QUO ANTE
28.	SENSE AND SENSIBILITY
29.	Settlement Commission endears itself.
30.	SOS from SSI
31.	SU-DO-KU
32.	THE SEVENTH SENSE
33.	THE SPECIALIST
34.	THE TWILIGHT ZONE
35.	TRUE LIES
36.	UNDUE HARDSHIP
37.	UNJUST IMPOVERISHMENT
38.	YOURS COERCIVELY

Articles 2005

S. No	Description	Download
01.	ADD TO SUBTRACT!
02.	ADVANCE LICENCE vs REBATE OF DUTY
03.	BRIBE AND PREJUDICE
04.	Budget musings…
05.	CAPTIVATING “CAPTIVE CONSUMPTION”
06.	CBEC & GTA - NERO & ROME!
07.	CESTAT, Chennai joins FM in his revenue drive!
08.	DGST – The forgotten hero
09.	“Ejusdem Generis”
10.	EMPIRE VS UJAGAR = S. KUMAR
11.	*EXPORT OF SERVICES vis-a-vis* IMPORT OF CONFUSIONS**
12.	Green pasture in grave yard!
13.	GROSS AMOUNT AT CROSS ROADS…
14.	INTOLERANCE-THY NAME IS CBEC
15.	“SSI” for Service Tax - Kudos to FM!
16.	Service Tax – Law of Perennial Perplexity
17.	LEAKING PIPELINES
18.	LEVY ON GTA - ONLY BY PLA?
19.	LICENCE TO KILL
20.	LITIGATION NEXT…!
21.	LOSS DUE TO PROFIT
22.	MILLION DOLLAR BABY
23.	RULE SIX IN A FIX
24.	SC redefines “Brand Name”
25.	SETTLEMENT COMMISSION – A FORLORN FORUM
26.	SOS from textile sector
27.	THE DEVIL’S ADVOCATE
28.	THE EMPIRE STRIKES BACK
29.	THE MUMMY RETURNS!
30.	THE PHARMAPHOBIA
31.	THE REVENUE MIDAS
32.	The Taxation (C) Laws (Amendment) Bill, 2005
33.	WHO AM I?

Articles 2003 & 2004

S. No	Description	Download
01.	ABNORMAL TRANSACTION VALUE
02.	RE-LEVY ON GTOs. A COMEDY OF TERRORS
03.	A Corpse Proviso
04.	ADIEU TO AED (TTA)!
05.	An encounter with “Mr. Southern Lord”
06.	CAPITAL GOODS AND JOB WORKERS - AN HALF YEARLY HONEYMOON!
07.	A STITCH IN TIME SAVES NINE
08.	A STAR STUDDED POLICY
09.	Arrears ka mathlab…
10.	CBEC - THE PHOENIX SANCTUARY
11.	CENTRAL EXCISE (JOB WORK) RULES, 2004 !!!
12.	DEEMED EXPORTS - A CLONING OF PHYSICAL EXPORTS
13.	CREATION AFTER CREMATION
14.	COVERED DECISIONS SHOULD NOT LEAD TO COWARD DECISIONS
15.	COMMERCIAL TRAINING OR COACHING SERVICES
16.	CLAY FOR THE LEAKING POT
17.	CERA-PARA-PARAK!
18.	*CENVAT CREDIT vis-à-vis* DEPB DEBIT**
19.	CENVAT CREDIT ON INPUTS: WRITTEN OFF AND SHORTAGES
20.	Diversion Vs Re-entry
21.	Don’t topple the Apple cart
22.	DOUBLE JEOPARDY
23.	EMPTY VESSELS MADE THE MOST SOUND
24.	EK DHOTI KI LOVE STORY
25.	Education Cess – Levy for Generation next
26.	DYE HARD
27.	DOUBLE TROUBLE
28.	FOR A FEW DOLLARS LESS
29.	(CON) FUSION OF GOODS AND SERVICES
30.	Interest not provided for in the law- Board wants the field and CDR to take note of an important CESTAT decision
31.	"Intended purpose" - What is intended?
32.	INTAXICATED…
33.	IMMORTAL AMORTISATION
34.	HIS MASTERS VOICE
35.	GROSS CONFUSION IN DROSS
36.	GENEIE IN NOTIFICATIONS 6 & 7 / 2004
37.	INTEREST UNDER SECTION 11 AB - GOOD, BAD AND THE UGLY
38.	Is excise duty on “manufacture” or on “lease?” – A doubt after more than 60 years of existence of the levy.
39.	NOTHING BUT EXPORTS
40.	MUNNABHAI I.R.S
41.	MRP VALUATION – FOR UNSOLD GOODS AT DEPOTS DURING PRICE REVISION
42.	MANUFACTURE YOUR CAPITAL GOODS
43.	Levy on Chindies, Rags & Fents
44.	Kudos to the Board
45.	KUDOS TO SWAMY ASSOCIATES – A LA DEFACTO CEBC ?!
46.	IS SETTLEMENT COMMISSION ONLY FOR "REGISTERED EVADERS"?
47.	O C P
48.	One sparrow does not make a summer
49.	PART OF A PART IS NOT …… APART
50.	Return of the Dragon
51.	REPAIR THE GUTTER
52.	Quantum of credit on cotton yarn lying in stock – How to calculate?
53.	PURCHASER BEING PRESENT, SECTION 4A SHALL BE ABSENT!
54.	PUNISHMENT FOR NON PAYMENT OF DUTY WITHIN DUE DATE – LEGALITY THEREOF
55.	Prediction comes true
56.	REVERSE GEAR
57.	SERVICE TAX ON REIMBURSEMENTS – WILL THERE BE LIGHT AT THE END OF THE TUNNEL?
58.	SIGNATURE INABSENTIA - ORDERS NOT VOID
59.	THE DEA(R)TH PENALTY
60.	THE KITTEN IS OUT OF THE BAG
61.	THE LAST (LOST) SENTENCE!
62.	The Malleables
63.	The road to simplification may “as such” lead to graveyard
64.	THE STRETCHED MARKS
65.	THE SWORD OF SUMMONS
66.	Too insignificant - But it can make or mar!
67.	VINI – VIDI – VICI
68.	VOLTE-FACE
69.	What is a Computer?

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