Articles by Member (Account Deleted)

Service tax analysis of Budget 2013

Posted by Member (Account Deleted) 02 March 2013 32454 Views

SERVICE TAX ANALYSIS 1. HEADING-Scope of Negative List Widened SECTION- 65B (11) OF FINANCE ACT, 1994 MEMORANDUM EXPLAINING THE FINANCE BILL Definition of 'approved vocational education course' provided in section 65B (11) is bein

Direct Tax Budget - Highlights

Posted by Member (Account Deleted) 02 March 2013 15996 Views

Direct Tax Highlights 1. Tax Rate Comparison A) Individual, Hindu undivided family, association of persons, body of individuals, artificial juridical person No change in the rates of income tax applicable to individual, Hin

Service Tax For CA Students - Returns

Posted by Member (Account Deleted) 06 December 2011 45431 Views

I.STATUTORY PROVISIONS IN SERVICE TAX LAWS Section 70 of Finance Act, 1994. (1) Every person liable to pay the service tax shall himself assess the tax due on the services provided by him and shall furnish to the Superintenden

Exemption from Service Tax

Posted by Member (Account Deleted) 06 December 2011 72552 Views

Section 93. Power to grant exemption from service tax. (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally or subject to

Introduction to Service Tax Legislation

Posted by Member (Account Deleted) 18 November 2011 11242 Views

I. CONSTITUTIONAL BACKGROUND Article 265 of the Constitution of India read as: "No tax shall be levied or collected except by authority of law" This implies that the Government (whether central or State) can levy tax o

Service Tax for CA students - Basics, History & Administration

Posted by Member (Account Deleted) 17 November 2011 67478 Views

I. TYPES OF TAXES. Taxes can broadly be classified into two categories: (a) Direct Taxes: Direct Tax means a tax on property in respect of ownership, possession, or enjoyment of property. Direct taxes are those, which the taxpayer p

Letter to Anna Hazare - GST will end corruption

Posted by Member (Account Deleted) 25 August 2011 22341 Views

APPEAL TO ANNA JI - GST TO END CORRUPTION AND IMPROVE INDIA Respected Anna ji, I salute you and your team for your efforts, which have resulted in a consolidated Nationwide action against the levels of corruption existing in India

Few questions on Service Tax and Vat

Posted by Member (Account Deleted) 02 May 2011 85552 Views

SERVICE TAX & VAT Dear Student,These are important questions for revising again in last days.Please do complete course and then refer these Q & A.Dont take this as a short-cut.Although I promise you, these questions are picked after

Internationally - Goods and Service Tax

Posted by Member (Account Deleted) 20 January 2011 13201 Views

VAT/GST provisions in countries other than India are quite streamlined and stable. As the Law in India is still not a reality we might look into the provisions which are in place since quite long and access the structure of rate, exemptions etc. 1. A

A to Z of Limited Liability Partnership

Posted by Member (Account Deleted) 19 January 2011 28058 Views

This article would throw light on procedural aspect of LLP right from the incorporation to winding up. A. INTRODUCTION The concept of Limited Liability Partnership (LLP) in India is viewed as an alternative corporate business vehicle that prov