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

General

(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