Articles by CA Pawan Kumar

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How to adjust excess service tax payments

Posted by CA Pawan Kumar 20 June 2013 53155 Views

According to the Proviso of sub-rule (1) of Rule 6 of the Service Tax Rules, 1994 reads, Provided also that the service tax on the value of taxable s



A brief on calculation of revenue in case of real estate developers

Posted by CA Pawan Kumar 17 June 2013 39362 Views

BackgroundThe term 'real estate' refers to land as well as building. This Guidance Note issued by the ICAI has recommended principles for recognition of revenue aris




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