Articles

January 2025• 4 min readGeneral

MTB - Newsletter - Article

by Karthikasshree Nagarajan

MTB - Newsletter - December 2024

by Swamy Associates

December 2024• 10 min readGeneral

TAXLAWSCOPE - 1

by Nithya B

February 2025• 6 min readGST

TAXLAWSCOPE - NEEYAMO

by Nithya B

February 2025• 7 min readGST

Cross Examination

by Sindhu Mangat

A Curse in Disguise I

by Swamy Associates Team

February 2025• 6 min readGST

GST Budget Changes Explained

by Swamy Associates Team

ITC - Is There Any Due Date?

by Swamy Associates Team

February 2025• 5 min readGST

Mining Royalty Article

by Rinku Panbude

January 2025• 4 min readGeneral

Role of Semicolon

by Swamy Associates Team

GST on healthcare: Need for 'Diagnosis & Traetment'?

by Team SAKC

June 2026GST

EMPTY VESSELS MADE THE MOST SOUND

by S. Jaikumar & G. Natarajan, Advocates, Swamy Associates

2003Central Excise

EK DHOTI KI LOVE STORY

by S. Jaikumar and G. Natarajan, Advocates, swamy associates, Chennai

INTEREST UNDER SECTION 11 AB - GOOD, BAD AND THE UGLY

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates, Chennai

HIS MASTERS VOICE - S. Jaikumar, Advocate, Swamy Associates, Chennai

by S. Jaikumar, Advocate, Swamy Associates, Chennai

IMMORTAL AMORTISATION - S. Jaikumar and G. Natarajan, Advocates, Swamy Associates

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates

INTAXICATED…

by Swamy Associates

Intended purpose - What is intended

by Swamy Associates

Interest not provided for in the law - Board wants the field and CDR to take

(CON) FUSION OF GOODS AND SERVICES

by Swamy Associates

Is excise duty on “manufacture” or on “lease?” – A doubt after more than 60 years of existence of the levy.

by Swamy Associates

MUNNABHAI I.R.S

by Swamy Associates

2003

MRP VALUATION – FOR UNSOLD GOODS AT DEPOTS DURING PRICE REVISION

by S.Ramakrishnan, Titan Industries Limited

MANUFACTURE YOUR CAPITAL GOODS

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates, Chennai

2003CENVAT

Levy on Chindies, Rags & Fents

by Swamy Associates

Kudos to the Board

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates, Chennai

2003CENVAT

IS SETTLEMENT COMMISSION ONLY FOR "REGISTERED EVADERS"?

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates, Chennai

One sparrow does not make a summer

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates, Chennai

2003Customs

PART OF A PART IS NOT …… APART

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates, Chennai

Return of the Dragon

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates, Chennai

REPAIR THE GUTTER

by Swamy Associates

Quantum of credit on cotton yarn lying in stock – How to calculate?

by S. Jaikumar and G. Natarajan, swamy associates, chennai

2003CENVAT

PURCHASER BEING PRESENT, SECTION 4A SHALL BE ABSENT!

by Swamy Associates, Chennai

PUNISHMENT FOR NON PAYMENT OF DUTY WITHIN DUE DATE – LEGALITY THEREOF

by S. Jaikumar and G. Natarajan, swamy associates, chennai

Prediction comes true

by Swamy Associates

REVERSE GEAR

by S.Jaikumar and G.Natarajan, Advocates, Swamy Associates, Chennai

THE KITTEN IS OUT OF THE BAG

by S. Jaikumar & G.Natarajan, Advocates, Swamy Associates, Chennai

THE LAST (LOST) SENTENCE!

by Swamy Associates

2003Customs

The road to simplification may “as such” lead to graveyard.

by S Jaikumar & G Natarajan, swamy associates, Chennai

THE STRETCHED MARKS

by Swamy Associates

Too insignificant - But it can make or mar!

by S. Jaikumar & G.Natarajan, Advocates, Swamy Associates, Chennai

2003ST

VINI – VIDI – VICI

by S. Jaikumar & G.Natarajan, Advocates, Swamy Associates, Chennai

VOLTE-FACE

by S. Jaikumar & G.Natarajan, Advocates, Swamy Associates, Chennai

What is a Computer?

by Swamy Associates

ADD TO SUBTRACT!

by S. Jaikumar & G. Natarajan, Advocates

ADVANCE LICENCE vs REBATE OF DUTY

by S.Jaikumar, G.Natarajan & M.Karthikeyan – Swamy Associates

BRIBE AND PREJUDICE

by S. Jai Kumar, Advocate

2005Customs

CAPTIVATING “CAPTIVE CONSUMPTION”

by S. Jaikumar, G. Natarajan & M. Karthikeyan

CBEC & GTA - NERO & ROME!

by S. Jai Kumar & G. Natarajan, Advocates

CESTAT, Chennai joins FM in his revenue drive!

by S. Jaikumar, G. Natarajan & M. Karthikeyan, swamy associates

DGST – The forgotten hero.

by S. Jaikumar, G. Natarajan & M. Karthikeyan

EMPIRE VS UJAGAR = S. KUMAR

by S. Jaikumar & G. Natarajan, Advocates, Swamy Associates

EXPORT OF SERVICES vis-a-vis IMPORT OF CONFUSIONS

by Jaikumar, Natarajan & Karthikeyan, Swamy Associates

Green pasture in grave yard!

by S. Jaikumar and G. Natarajan, Swamy Associates

GROSS AMOUNT AT CROSS ROADS…..

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates

INTOLERANCE-THY NAME IS CBEC

by Swamy Associates

“SSI” for Service Tax - Kudos to FM!

by S. Jaikumar, G. Natarajan, M. Karthikeyan, swamy associates

Service Tax – Law of Perennial Perplexity

by Swamy Associates

LEAKING PIPELINES

by G.Natarajan & A.P.Ravi, Swamy Associates

LEVY ON GTA - ONLY BY PLA?

by S.Jaikumar, G.Natarajan & M.Karthikeyan

LICENCE TO KILL

by S. Jaikumar, Advocate, Swamy Associates

LITIGATION NEXT…!

by Swamy Associates

LOSS DUE TO PROFIT

by S. Jaikumar & G. Natarajan, Advocates

MILLION DOLLAR BABY

by S. Jaikumar, G. Natarajan & M. Karthikeyan

RULE SIX IN A FIX

by S. Jaikumar, G. Natarajan & M. Karthikeyan

SC redefines “Brand Name”

by Swamy Associates

SETTLEMENT COMMISSION – A FORLORN FORUM

by S. Jaikumar & G. Natarajan, Advocates

SOS from textile sector

by Swamy Associates

THE DEVIL’S ADVOCATE

by S.JaiKumar & G.Natarajan, Advocates, Swamy Associates

THE EMPIRE STRIKES BACK

by S. Jaikumar & G. Natarajan, Swamy Associates

THE MUMMY RETURNS!

by S. Jaikumar & G. Natarajan, Advocates, Swamy Associates

THE PHARMAPHOBIA

by S. Jaikumar, G. Natarajan & M. Karthikeyan

THE REVENUE MIDAS

by S.Jaikumar, G.Natarajan, M.Karthikeyan

The Taxation (C) Laws (Amendment) Bill, 2005

by S.Jaikumar & G. Natarajan, Advocates

WHO AM I?

by S.Jaikumar, G.Natarajan & M.Karthikeyan, Swamy Associates

ACHILLES HEEL

by S. Jaikumar & G. Natarajan, Advocates, swamy associates

Additional CVD on DEPB imports!

by Swamy Associates

ANTI DUMPING DUTY

by Ms. Padmini Sundaram, Advocate

BACK TO THE FUTURE

by S. Jaikumar, Advocate

CALL “TAXI” and grant refund!

by A.P. Ravi, swamy associates

CBEC – Central Board of Eternal Confusion.

by S. Jaikumar and G. Natarajan, swamy associates

CESTAT to HIGH COURT – The forlorn road.

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates

COMPOUNDING OF OFFENCES – A CURSE IN DISGUISE?

by S. Jaikumar & G. Natarajan, Advocates

DUS YA BHARA

by S. Jaikumar & G. Natarajan, Advocates

EXCUS (E) ME!

by An Eavesdropper

GALAXY OF CLARIFICATIONS & GRANERY OF COFUSIONS

by P. Dwarakanath, Swamy Associates

GONE WITH THE WIND

by S.Jaikumar & G.Natarajan, Swamy Associates

Good, Bad and the Ugly!

by S. Jaikumar & G. Natarajan, Advocates, swamy associates

HOME, SWEET HOME?

by P. Dwarakanath, Swamy Associates

In and Out - Section 66A and Explanation to Section 65(105)!

by S. Jaikumar & G. Natarajan, swamy associates

INTER-STATE COMMERCE & SECTION 4A BLOOMERS

by S. Jaikumar & G. Natarajan, Advocates

Is Machino no more machismo?

by S Jaikumar & G Natarajan, Advocates

MOBILES AND IMMOBILES

by S. Jaikumar & M. Karthikeyan, Swamy Associates

MS-GROOM

by S. Jaikumar, Advocate

MUNNABHAI I.R.S – II

by S. Jaikumar & G. Natarajan, Advocates

Obligation on Obligation

by S. Jaikumar & G. Natarajan, Advocates

OPEN SESAME

by S. Jaikumar & G. Natarajan, Advocates

Revenue drive: The good, the bad and the ugly!!

by TIOL News Service

RULE 6 JINX IN EXPORT OF SERVICE

by G.Natarajan & A.P.Ravi, Swamy Associates

SEC 66A - STATUS QUO ANTE

by S. Jaikumar & G. Natarajan, Swamy Associates

2006GST

SENSE AND SENSIBILITY

by S. Jaikumar & G. Natarajan, Advocates

SOS from SSI

by P. Dwarakanath, Inspector of Central Excise

SU-DO-KU

by Karthik & Ravi, Swamy Associates

THE SEVENTH SENSE

by S. Jaikumar, Advocate

THE SPECIALIST

by Dwarakanath, Swamy Associates

THE TWILIGHT ZONE

by S. Jaikumar & G. Natarajan, Swamy Associates

2006CENVAT

TRUE LIES

by S. Jaikumar, Advocate

UNDUE HARDSHIP

by S. Jaikumar & G. Natarajan, Advocates

UNJUST IMPOVERISHMENT

by S. Jaikumar & G. Natarajan, Advocates

Computerisation – Where there is no will, there will be no way

by Subramanya Rayaprol, Intelligence Officer

IF TOMORROW COMES!

by S. Jai Kumar, Advocate

LETHAL LIBEL

by S. Jaikumar, Swamy Associates

2007CE

OMITTED vs REPEALED

by S. Jaikumar and G. Natarajan, Advocates

2007CE

POSTHUMOUSLY YOURS…

by S. Jaikumar & G. Natarajan, Advocates

SENTENCE BEFORE TRIAL

by S. Jaikumar & G. Natarajan, Advocates

2007CE

SERVICE TAX ON TOUR OPERATORS

by P. Dwarakanath, Swamy Associates

2007ST

THEY THINK THERFORE I AM!

by S. Jaikumar, Advocate

TAX ME!

by S. Jaikumar, Advocate

To condone is divine!

by S. Jaikumar & G. Natarajan, Advocates

2008General

THE TUGHLAQ DURBAR

by S. Jaikumar & G. Natarajan , Advocates

CEILING IN RATE – SEALING OF FATE?

by S. Jaikumar & G. Natarajan, Advocates

“Associated Enterprises” – the lopsided amendment

by S. Jaikumar & G. Natarajan

Service Tax and SEZ

by S. Jaikumar and G. Natarajan, Swamy Associates

Returns galore

by S. Jaikumar & G. Natarajan, Swamy Associates

Physicians samples – The LB twist!

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates

ECONOMIC STIMULUS - CURSE IN DISGUISE FOR TEXTILE EXPORTS ?

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates

The mischief

by S. Durairaj, Consultant, Swamy Associates

2009CE

12 to 10. How to be done?

by S. Jaikumar & G. Natarajan, Advocates, Swamy Associates

Levy on Flats – Falls flat!

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates

NO MORE NOBLES

by S. Jaikumar & G. Natarajan, Advocates, Swamy Associates

WC – Leakage Unplugged

by G. Natarajan & S. Dwarakanath, Swamy Associates

PARADOXICAL DRUGS

by S. Jaikumar & A.P.Ravi, Advocates, Swamy Associates

CULPAPBLE HERBICIDE

by S. Jaikumar & M/ Karthikeyan, Advocates, Swamy Associates

MIS – MATCHES

by K.S. Yogalakshmee, Advocate, Swamy Associates

“NEGOTIABLE” INSTRUMENTS

by S. Jaikumar, Advocate, Swamy Associates

GST – THE NECESSITY

by S. Jaikumar, Advocate, Swamy Associates

GST – THE ALMIGHTY

by S. Jaikumar & R. Subramanya, Advocates, Swamy Associates

GST– THE CERTAINITY

by S. Jaikumar & R. Subramanya, Advocates, Swamy Associates

GST – THE SYMMETRY

by S. Jaikumar, Advocate, Swamy Associates

GST – THE ASYMMETRY

by S. Jaikumar, Advocate, Swamy Associates

Tax Invoice and Payment of Tax

by Team SA

Section 74 Proceeding Void Without Jurisdictional Facts

by B Maragatha Nithya & Nithika A

GST Transitions

Directive vs Discretion: the uphill battle for quasi-judicial independence

by Asmita Kuvalekar

2024Customs

Patna High Court returns

by Naveenkumaar S

GST Valuation

by Team SA

Supply, Place & Time of Supply

by Team SA

Tax Free Goodbyes

by Makaranda Prasada

2020Service Tax

A judicial epistemology of 'force majeure' and ' recommendations of the council' by Patna HC

by Varshini P

Profession of law - whether economic activity?

by Sindhu Mangat

The previous week

by B Maragatha Nithya

Treading the GST Path 50 - FAQ On TDS (GST)

2018GST

GST - Input Tax Credit

by Team SA

Taxability of consideration on termination of contracts- ECJ Ruling and some thoughts

by Sindhu Mangat

Legality of Notifications issued under Section 168A for extension of time during COVID 19 Pandemic

by Karthikasshree N

Always Speaking

by Sindhu Mangat

1729

by S. Jai Kumar, Advocate, Swamy Associates

Nani Palkhivala

by Swamy Associates

TB Laws

Future of Crypto Currencies in India

by Sai Makarandh P

Note on Important Amendments w.e.f. 01.01.2022

by Swamy Associates

2022GST

Putting the cart before the horse

by M. Nitin Chopra

A STITCH IN TIME

by S.Jaikumar & Sindhu Mangat, Advocates, Swamy Associates

Role of Semicolon (;) Interpreting Legislations

by Sindhu Mangat

GST REFUND- DEFICIENCY MEMO NIGHTMARE

by B.Venkateswaran IRS., Assistant Commissioner Central GST(Retired)

2021GST

19th jan...

Effect of Over-ruling

by Ms.Reega

Gift Vouchers

by Nandhini SR

AGENCY AND BEYOND...

by Sindhu Mangat

When 'royalty' itself is a tax, ST not applicable under reverse charge

by Varshini P

Is there any last date to avail ITC for 2017-18?

by Nitin Chopra

2018GST

Jail, no Bail

2013General

Unintelligible Differentia

by Team SA

Cross Examination Past , Present and Future

by Sindhu Mangat

Operation failure but patient survived

by S.Jaikumar & M.Karthikeyan, Advocates, Swamy Associates

M-AI-D of honour or AI-d of horror

by Harima Hariharan

2025General

Dharmendra M Jani & Anr vs UOI & Ors

by Team SA

A DEED, IN NEED, INDEED - II

by S. Jaikumar, Advocate, Swamy Associates

AMLOR

by S. Jaikumar, Advocate, Swamy Associates

Revenue loses the gamble

by Team SA

MACKENNA’S GOLD

by S. Jaikumar, Advocate, Swamy Associates

2012Customs

THE PUNK WHO SOLD HIS SUZUKI

by S. Jaikumar, Advocate, Swamy Associates

Malice in Blunderland

by S. Jai kumar, Swamy Associates

GSTR-3B Late fee waiver July-2017 to Jan-2020 - Emerging Issues

by B. Venkateswaran IRS, Assistant Commissioner CGST (Retired)

July 2017GST

A DEED, IN NEED, INDEED - I

by S. Jaikumar, Advocate, Swamy Associates

When bread is not bread

by Sindhu Mangat

2020General

'Global IDT Chronicles': VAT Treatment of Employee Recoveries: An Insight into Global Scenario – Part I

by Sindhu Mangat

2020VAT

BUDGET 2011 – An Analysis

by M.Karthikeyan & A.P.Ravi, Advocates, Swamy Associates

TAXATIONEXT

by S. Jaikumar, Advocate, Swamy Associates

GST

THE FIAT FIASCO – I

by S. Jaikumar, Advocate, Swamy Associates

“Ejusdem Generis”

2005Central Excise

The Good, Bad and Ugly

by Team SA

2015Central Excise

Ignobles

2012General

Retrospective Amendments in GST - Budget 2022

by Team SA

2022GST

Sight with no vision

THE FIAT FIASCO - II

by S. Jaikumar, Advocate, Swamy Associates

Bar@Law

2010General

True Lies – A Freedom Day Tribute

by Swamy Associates

2010General

Mining - A Royal consideration

by Rinku Panbude

FAQ ON CENTRAL EXCISE DUTY ON ARTICLES OF JEWELLERY

by Ganesh K.S. Iyer

2016Central Excise

GOOD, BAD and the UGLY

BLACK-COLLARED CRIMES

2006Customs Act

THE GODS MUST BE CRAZY – PART IV

by S. Jai Kumar, Advocate, Swamy Associates

Jaitely's Gold

by P. Dwarakanath

2016Central Excise

THE BURNING COAL - Part II

by S.Jaikumar, Advocate, Swamy Associates

THE GODS MUST BE CRAZY – PART III

by S. Jai Kumar, Advocate, Swamy Associates

Replevy the R.I.P Levy

by P.Dwarakanath, Swamy Associates

Suo Motu

2014Central Excise

FOR A FEW DOLLARS LESS

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates, Chennai

2004Customs Act

GST – UNITY & DIVERSITY

by S. Jaikumar, Advocate, Swamy Associates

THE GODS MUST BE CRAZY – PART I

by S. Jai Kumar, Advocate, Swamy Associates

Lage Raho Munnabhai

2013Central Excise

THE GODS MUST BE CRAZY – PART II

by S. Jai Kumar, Advocate, Swamy Associates

STAY AT BAY – II

by S.Jaikumar & G. Natarajan, Advocates, Swamy Associates

2014Central Excise

IMMORTAL AMORTISATION

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates

FOURTH TIME UNLUCKY

by S. Jaikumar & K.S.Yogalakshmee, Advocates, Swamy Associates

The Stillborn

2013Service Tax

Pre (datary) Deposits

by S. Jai Kumar, Advocate, Swamy Associates

Service Tax (Removal of Difficulty) Order

Calculation of Customs CESS - The mess

by G. Natarajan & M. Karthikeyan

2015Customs

I AM JOBSLESS

by S. Jaikumar, Advocate, Swamy Associates

Kal Aaj aur Kal

by S. Jaikumar

The Ashes

Cenvat Credit – Set off or subsidy?

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates

CENVAT

DEMI-DEMONS

by S. Jaikumar, Advocate, Swamy Associates

SERVICE TAX PROPOSALS – AT A GLANCE

by A.P.Ravi & R.Subramanya, Advocates, Swamy Associates

ARE BIRDS, ANIMALS?

by R. Subramanya, Advocate SWAMY ASSOCIATES

2010Central Excise, Service Tax,

Rail Relationship

2012Service Tax

SERVICE TAX ON REIMBURSEMENTS – WILL THERE BE LIGHT AT THE END OF THE TUNNEL?

2004Service Tax

BLOOMERS & BLOOPERS

by S.Jaikumar & M.Karthikeyan, Advocates, Swamy Associates

BEHIND THE ‘BAR’ BUDGET!

by S. Jaikumar, Advocate, Swamy Associates

Corporate Social Responsibility (CSR)

by Swamy Associates

THE “LOST” PUFF

by S. Jaikumar & P. Dwarakanath, Swamy Associates

STAY AT BAY - I

by S.Jaikumar & G. Natarajan, Advocates, Swamy Associates

Education Cess – Levy for Generation next

by Dwarakanath

Gulliver’s Travel

by P. Dwarakanath

2016General

“small” IS BEAUTIFUL

by S. Jaikumar & A.P.Ravi, Advocates, Swamy Associates

Mens rea

O C P

by vanashree07@rediffmail.com

Settlement Commission!

by Swamy Associates

Central Excise

DDT– 2000

2012General

Delhi Belly

2013General

DETER – RENT

by K.S. Ramesh, Swamy Associates

Service Tax: 12 to 10. How to be done?

by S. Jaikumar, Advocate, Swamy Associates

2009Service Tax

DYE HARD

by S. Jaikumar and G. Natarajan, Advocates, Swamy Associates, Chennai

ET TU, BRUTE

by S. Jaikumar, Advocate, Swamy Associates

2011Service Tax

HIS MASTERS VOICE

by S. Jaikumar, Advocate, Swamy Associates, Chennai

B(ROAD)WAY

by P. Dwarakanth, Swamy Associates

2010Customs Act

Munnabhai I.R.S – The Quiz Round

by Swamy Associates

CHANGE FOR THE BETTER

by P. Dwarakanth, Swamy Associates

2010General

No Cheers but tears

by P. Dwarakanath, Consultant, Swamy Associates

Service Tax

THE DEA(R)TH PENALTY

OSMANIA WILL COST MORE

2006Central Excise

Emergency - II

2013Central Excise

Caught Pants Down!

by S. Jaikumar, Advocate, Swamy Associates

Settlement Commission endears itself.

2006Central Excise

Real IRS

STOP

2013General

Budget musings…..

2010Central Excise Act & Customs Act

Gossip

2012General

EASTER ON A “GOOD” FRIDAY!

by S. Jaikumar & K.S. Ramesh, Swamy Associates

Endless Road

DEED, IN NEED, INDEED - III

by S. Jaikumar, Advocate, Swamy Associates

The Lost eNTiTy

THE BURNING COAL - Part I

by S.Jaikumar, Advocate, Swamy Associates

Heads i win, Tails you lose

2012Income Tax

THE BURNING COAL - Part III

by S.Jaikumar, Advocate, Swamy Associates

50 Not Out

TAXATIONEXT - II

by S. Jaikumar, Advocate, Swamy Associates

GST

GST Returns

by K.P. Balaji, Superintendent, Service Tax Zone, Chennai

2010Central Excise / Customs

Summons without issue, nothing but a tissue

by Dwarakanath

Preview of Return and Payment Modules

by Team SA