The service tax is payable on accrual basis. The invoice was raised on 01/04/2012 for Rs.112360/- and service tax of Rs.12360/- was paid on 05/07/2012 on quarterly basis. However the payment was not recd against the invoice raised on 01/04/2012 till 05/01/2013. Can the service tax payer subtract the liability of service tax for the quarter ended 31/12/2012 by Rs.12360/- on account of non receipt of payment for invoice raised on 01/04/2012 within 3 to 6 months ?

A BPO service provider for the purpose of pick & drop facility for their employees, is taking services of transportation agency(motor veichle hire). So the service receiver is paying service tax as per partial Reverse charge mechanism.
Whether the service receiver can get credit of service tax paid ?
Whether it could be said that this service is related to core business ?

Is there any indication of ICAI by which it is expressing that ICAI is serious about welfare of Article Assistant? Many of the Article Assistant really disappoint with their employer because either employer give them work of house,cleaning vehicle, serving water to employer's relative etc like servant work or if they article reject to do that work then they threatened to Article for not giving Article ship completion certificate.I think solution of this problem is really required.

What is chargeability section of Income/incentive derived under FOCUS Market Scheme of India? Pleas give accounting treatment of the same for in case of Application and receipt of such incentive. Suggest Income tax rules about the incentives.
In Which year Incentive will be taxable?

can a ca final student who already completed OT & ITT in IPCC is exempted from sip(student induction programme) . ty guys

We are a Public sector, we have outsourced the maintenance work towards roads , garden, staff qtr admin bldg . Contractor charging 50 % ser tax & we are paying bal 50% under reverse charge mechanism. Doubt arise whether the above service tax is eligible to take credit or not. please advice the right one.

A school/college is registered under societies act, what are the tax implications and is audit compulsory every year?
In what form audit report should be given ?

Hi,

Someone may please see the following and if possible, give reply:

Query 1

Whether Section 25 Company should file online ITR-7 or it should use ITR-6 for AY 2013-14. Please confirm.


Ans : ………………..


Whether Section 25 Company is eligible to register under Section 12A and Section 80G of Income Tax Act.

Ans : ………………..


Thanks in advance for your replies.

Hi sir/madam,
After uploading 3cb&3cd, from auditor login is it possible to view in pdf format and take printout of the same and how to view?

sir , which documents required for submitting transfer articleship form along with 109