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CAclubindia Articles


Implications of Swachh Bharat Cess (SBC)

Posted by Meet Vekaria 20 November 2015 12550 Views

Last year's Budget (Finance Act 2015) contained provisions for levy and collection of SBC.Vide Notification No. 21/2015-Service Tax, government notified levy of SBC @ 0.5% as stated in Finance Act 2015 on all taxable services, except those servic



Early bird or midnight oil? When to study?

Posted by hardik 20 November 2015 18120 Views

EARLY BIRD OR BURNING THE MIDNIGHT OIL?Hello friends, I have been thinking to write an article on this subject, many student who make plans for their exams as their exams approach select a time to study either it can be morning time or it can be nigh



All you need to know about Swachh Bharat Cess

Posted by Paras Kakkar 20 November 2015 13283 Views

SWACHH BHARAT CESS 1. What is Swachh Bharat Cess (SBC)?SBC is tax in addition to Service Tax which shall be levied and collected in accordance with the provisions of Chapter VI of the Finance Act, 2015,cal



All about Swachh Bharat Cess - FAQs

Posted by Manoj Agarwal 20 November 2015 12245 Views

The Hon�ble Finance Minister Shri Arun Jaitley while presenting Union Budget for the year 2015-16 on 28th February, 2015 had introduced a new cess to be named as Swachh Bharat Cess to be levied and collected on taxable services. Unfortunately,



Why education cess & higher education cess @3%?

Posted by Mukesh Kuriyal 18 November 2015 64130 Views

This is the real photograph aged about 6-7 yrs from Dehradun drum instead of school bag, beating in front of everybody�s gate home. I asked him



Video-conferencing - A recognised merger of Information Technology Act

Posted by CA JINAL SHAH 18 November 2015 8062 Views

Introduction1. With the lapse of time information technology continues to impact on day to day activities whether it is banking, communication, etc. Thus, it is impracticable for corporate world to remain untouched by it. With rapid change in busines



Impact of imposition of Swachh Bharat Cess: Part 2

Posted by Ashish Chaudhary 18 November 2015 13673 Views

By CA Ashish ChaudharyThis festive season, service sector has witnessed imposition of Swachh Bharat Cess (SBC) in very hasty move by government. It was promised at the time of the budget that it would only be imposed on some services. Govt has gone b



Proposed refund process under GST

Posted by Pradeep Jain 17 November 2015 18527 Views

PROPOSED REFUND PROCESS UNDER GST � HAPPINESS ON THE WAY TO EXPORTERS IntroductionGoods and Services Tax (GST) is said to be the most awaited indirect tax reform of India since independence.



Impact of imposition of Swachh Bharat Cess - Few issues

Posted by Madhukar N Hiregange 17 November 2015 14474 Views

This festive season, service sector has witnessed imposition of Swachh Bharat Cess (SBC) in very hasty move by government. It was promised at the time of the budget that it would only be imposed on some services. Govt has gone back on its word. Furth



If you don't plan for yourself, you will fall in someone else's plan

Posted by Nimish Goel 17 November 2015 19859 Views

It is 6.30AM on 12th November 2015 as I write this article. Yesterday was Diwali and as expected, it was fun and frolic for the last two days. The next 2 days are also going to be exciting because offices are closed, weekend is approaching and fes




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