CAclubindia Articles

All you need to know about Swachh Bharat Cess

Posted by Paras Kakkar 20 November 2015 13299 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 12257 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 64133 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 8068 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 13681 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 18537 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 14479 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 19867 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

Applicability of Swachh Bharat cess

Posted by Gaurav Arya 17 November 2015 61619 Views

Effective rate of Service tax from 15th November, 2015 is 14.50%. Central Government has imposed a new levy in the name of Swachh Bharat Cess (SBC). (Notification No. 21/2015 � Service Tax dated 06th November,2015). Rate of SBC is 0.50% and it

Online service providers like flipkart are not liable to VAT

Posted by Bimal Jain 17 November 2015 22704 Views

Online service providers like 'Flipkart' facilitating sale and purchase of goods through online portals cannot be considered as dealer of goods - Not liable for VATFlipkart Internet (P.) Ltd. Vs. State of Kerala [(2015) 62 taxmann.com 387 (Ke