Articles by CA Pawan Kumar
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How to adjust excess service tax payments
Posted by CA Pawan Kumar
20 June 2013
53183 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
39389 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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