surendranath
22 August 2007 at 14:53

apllicability of service tax

An autonomous body set up by the Central Govt. running with the principle of non-commercial,non-profit making,non-political.
Registered as Society, Public Trust
Income Tax registration u/s 12A
Exemption u/s 80 G
Sales Tax exemption
Exempt from contribution to Charity Commissioner as'' Trust is for SECULAR EDUCATION'.
As per MOA the income&property of the Trust shall be utilised solely towards the promotion of the aims and objects and no part of the same shall be paid or transferred directly or indirectly by way of DIVIDEND ,BONUS OR PROFIT - SURPLUS if any earned from time to time is ploughed back for attainment of the objectives of the Trust.
As per Rules in the event of dissolution, its property if any after settling its debts and liabilities will be vested with Central Govt.
OBJECTIVES;
The main objective is to generate,develop and sustain at national level ,a voluntary
movement on OCCUPATIONAL SAFETY AND HEALTH
(OSH) by conducting educational campaigns
to prevent accidents and occupational hazards to emoloyees,employers.
ACTIVITIES;
Conducting training,seminar,conferences,Safety Audit,publishing News Letter,Journals ,safety posters, calendar relating to OSH.All these activities are
educational and running on "no-profit no loss basis"
INCOME TAX STATUS
ITAT Mumbai held the above activities as Educational and granted exemption u/s10(22) -for 12 years. The tribunal held that
"it is not necessary that there should be
a regular school or college and regular classes. The activities of the assessee for training pupil by conferences,seminar
training courses,safety films to the factory workders,common people and even to Govt.departments as educational activity".
Presently claiming exemption u/s 11.
Kindly advice whether Service Tax is applicable .


ravikanth
22 August 2007 at 13:07

about the procedure to do ca.

1)can you send me cpt syllabus copy plz to my mail plz........
2)im interested to do ca. can u guide me about the procedure to do ca. i want full information.......
i hope u r free to do this..............?


Yogesh Rathee
22 August 2007 at 13:01

Defination of Rental Income

Dear All

is the person subletting the assets is comes under the preview of the service tax under rental income or not. wheathe rental income comes only the owner or the other person also.

kindly explain the same

Thaks


Anujjauhari
22 August 2007 at 12:30

PE-II study notes 2 group

Can any body suggest me study notes for PE-II (Group 2) for all subjects.

Or crash course at mumbai?

or books?

anujjauhari@gmail.com

Thanx


HARI VENKATACHALAM
22 August 2007 at 10:23

TDS deduction on rentals paid

Whether TDS is to be deducted on rentals plus service tax or only on Rentals?


Naresh Kansala
22 August 2007 at 01:05

special allowance

hello

most of employers pay their employee & in employees form 16 they write allowance given to him as "Special Allowance" instead of witting which special allowance is give unifom allowance or any other such allowance.& some time they mention other special allowances given to them by their name.
eg.
Basice Pay 60000
hra 20000
uniform allowance 5000
CA 10000
special Allowance 20000 is allowance given to this person that is mentioned as Special Allowance is empted

my Query is that is that "special Allowance is exempted under section 10


Gaurab Sarkar
21 August 2007 at 23:06

Valuation of taxable service

If rendering a service is contingent upon the happening of any event and the service charges are payable even if the event does not happen, will it be covered by - "service provided or to be provided" as per section 67 of the FA'94?

In this context, whether service tax is applicable on advances received before rendering the service?


Gaurab Sarkar
21 August 2007 at 23:05

Valuation of taxable service

If rendering a service is contingent upon the happening of any event and the service charges are payable even if the event does not happen, will it be covered by - "service provided or to be provided" as per section 67 of the FA'94?

In this context, whether service tax is applicable on advances received before rendering the service?


K.Sridhar
21 August 2007 at 18:09

Regarding Company Registration

Sir,

I want to know how much capital is required for the Infrastructure in the name of the company.As i have to register the company for Ex.X Infrastructure Pvt Ltd.

withregards




srinivasan
21 August 2007 at 17:58

Regarding CS web site

Do we have any web site only for CS students apart from this site, please provide me the link.

Regards

Srinivasan.A






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