Articles by Rishabh

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Principles emerging from recent Advance Rulings on the term 'Intermediary' under Place of Provision of Services Rules

Posted by Rishabh 24 May 2016 3827 Views

The Place of Provisions of Service (POPS) Rules, 2012 is the thin line which divides taxability and non-taxability under the Service Tax Law. These rules were aimed to consolidate the endlessly dispute on the Export of Services and Import of Service



KVAT: Settling the dust on the Input Tax issue

Posted by Rishabh 19 May 2016 11823 Views

The Value Added System of Taxation of Goods was introduced in order to address the issue of multiplicity of taxes and cascading effect of such taxes in the transaction chain. In the erstwhile single point taxation, goods which underwent any manufact



Service Tax - Place of Provision of Service Rules: Analysis

Posted by Rishabh 07 August 2012 26051 Views

The negative list of taxing services has hailed complexities in determination of the jurisdiction of the statute for taxation of services. The emphasis for taxing services is on the provision of services in the taxable territory. However, due to




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