Articles by CA. SRIKANTHA RAO T
View Full Profile
Goods & Service Tax - An overview
The Goods and Services Tax has frequently been in the news for the last one year or so ever since the new Government has come to power. It is worthwhile noting that introduction of GST as it is referred to, has been in the pipeli
Benefit to exporters under foreign trade policy 2015-2020
By CA Srikantha Rao TThe Foreign Trade Policy 2015-2020 effective from 1st of April 2015 provides quite a few incentives to exporters of goods and services in India considering the �Make In India� initiative of the Central Government. Two
Refund of Cenvat Credit for a Service Exporter - An Issue
By CA Srikantha Rao T (B.Com, FCA) Refund of cenvat credits has been an issue which has been plaguing the service sector for the last few years with quite a few amendments being brought about in the procedure for refund ostensibly to ease the refund
Transfer of Right to use and Software Licensing
By CA Srikantha Rao TThe introduction of the category of Information Technology Software Service as a taxable service category u/s 65(105)(zzzze) of Chapter V of Finance Act 1994 with effect from 16th May 2008 led to issues regarding the taxability o
Work Contract Vs Sale - Decision of Constitution Bench
The issue of taxability of works contracts under VAT and Service Tax is something which has confronted assessees leading to frequent referrals to Courts over the years. While the issue of taxability under Sales Tax has led to ref
Customs Valuation of Imports - Related Party Transaction
The opening up of the Indian economy around two decades ago followed by some of the Multinational Corporations setting up manufacturing units in the country brought into focus the provisions pertaining to valuation of goods impor
Service Tax On Services By Resident Welfare Association
Assessees in general have been confronting various issues under Service Tax ever since the introduction of the negative list based taxation with effect from 01st of July 2012. One of the issues being talked about now is that of s
Utilisation of Cenvat Credit For Education Cess Payment
UTILISATION OF CENVAT CREDIT FOR EDUCATION CESS PAYMENT A MANUFACTURERS PERSPECTIVEBy CA Srikantha Rao T The introduction of Cenvat Credit Rules 2004 which facilitated cross utilization of credits in terms of Service Tax on input servi
Service Tax And Reimbursements
Ever since the introduction of Service Tax we have had to contend with a plethora of issues concerning the subject. While issues concerning levy and classification are being faced by assesses e
Service Tax on Healthcare Service
/* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-ts
Popular Articles
- Form 3CD Tax Audit Due Date Extension AY 2026-27: Critical Compliance Guide
- GST Return Filing Changes From April 2027: New Rules for ITC and Tax Liability
- GST E-Way Bill New Rules: Check Out The 4 Major Changes
- Belated Return Due Date for AY 2026-27: Check Deadline and Penalty
- Form 3CD Tax Audit Changes AY 2026-27: Critical Updates & Compliance Guide
- GSTR-3B Correction Facility Return Coming Soon!
- GST New Update: Capital Goods ITC Refund Over 60 Months
- GST Late Fee Waiver: Relief for Small Taxpayers
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
