My (Indian)company is in the business of providing software services to foreign company. My total turnover during the year is 25crores. Im i liable to Charge & pay service tax? Is ST applicable for export of services?

Dear Learned Members,
I am Qualified CA of 2005 Batch. Actually i havent completed my GMCS due to obligation at job and other family responsibility. Its because GMCS involves 15 full Days training and employer will not allow 15 Days leave at a stretch. Hence i havent went thrugh GMCS consequently could not apply for Membership as well.

Today i am at reputed post in one of the corporate and also its very hectic job. Hence till today i could not attend GMCS.
I want to obtain Membership no.also I wanted to know is there any exemption for GMCS and to obtain Membership no.

Regards,
Rajesh Gujarathi

dear members,
what are the rights/ powers with banks for collection of service charges on closure of account
and what if service charges exceed account balance
please reply with link if any
thank you in advance.

can a chartered accountant do MBA in foreign??will he be given any special preference in B-schools world wide???

i AM WORKING AS ACCOUNTANT & I DONE M.COM & i HAVE SMALL CHILD, CAN I GO FOR ICWA

my articleship started on 13th june 2012. i want to know when i should apply for industrial training. please help friends.


my email id- nikitaagarwal14@gmail.com

i will be thankful to u.

How to answer query raised by other members.

I have to apply for articleship registration and last date of registration is 30th april..but my ipcc marksheet has yet not been delievered to me .so can I use downloaded copy for it

What is the value of stamp paper required for preparing a partnership deed in kerala as on 10/04/2013?

Sir,

First of all I thank all experts for attending to my query immediately. Though my query could not be solved in toto due to non availibility of information from my side. Therefore, as desired by some of the experts I respectfully to submit following information:

1. That after getting selected through direct recruitment I was considered and taken on deputation as Company Secretary w.e.f. 5-10-94 in the H.P. State Civil Supplies Corporation, Shimla.

2. On joining, I opted the pay scale of the post of Company Secretary in the Corporation and my pay was fixed in then pay scale of Rs. 7880-11660. I completed seven years of deputation in the Corporation on 4-10-2001. I was also getting regular annual increments on this pay scale and pay was also being fixed by the Corporation accordingly.

3. Meanwhile, the Government of Himachal Pradesh vide office memorandum No. 8-17/73-DP(AP-II)-pt. dated 28th June 2001 had changed the procedure for filling up of posts on deputation basis. In the said memorandum the Government of H.P. had also clarified that employees who were on deputation shall continue to be governed under the existing procedure.

4. Importantly, I was working on deputation basis w.e.f 5-10-1994 i.e. prior to the issue of above office memorandum dated 28th June, 2001. There was no change in terms and conditions of my deputation till 4-10-2001.

5. As deputation period was being extended on year to year basis, I was treated on secondment basis against the guidelines issued by DOP from 5/10/2001 till 5/2/2005. My deputation/secondment period with the Corporation was duly approved by the competent authorities regularly and there was no break in my deputation period. I was repatriated to my parent department on 5/2/2005.

6. During this entire deputation/secondment period as Company Secretary in the Corporation, the duties and responsibilities remained the same. However, my salary and allowances were reduced from 5-10-2001 to the pay scale and allowances of parental post which I held in my parent department way back during 1994 i.e. before my selection as Company Secretary in the Corporation. The pay scale and allowances of this parental post was lesser than to CS post and this post was Class III Post.

7. As a result of this decision, situation arisen that though I was working as Company Secretary in the Corporation which was a Class I Gazetted selection post and was getting pay and allowances of this post till 4-10-2001 however next morning I was given the pay and allowances of Sr. Assistant which was class III post i.e. from 5.10.2001 till 5/2/2005. Although, I continued to work as Company Secretary in the Corporation with same nature of duties and responsibilities till my repatriation to my parent department on 5/2/2005 however, difference of my salary as Company Secretary has not been released despite my requests.

8. Since, I opted the pay scale and other allowances of the post of Company Secretary from the day of joining in the Corporation as Company Secretary, therefore for all intent and purposes I was entitled to draw pay and allowances of the post of Company Secretary for which I was appointed and worked there till I worked as Company Secretary. However, no decision has been taken as yet for release of difference of pay and allowances for the said period.

It is also submitted that in H.P. there is no service tribunal. Kindly advice and quote any judgment delivered by the Apex Court in similar nature of case, if any.