The Division Bench of the Delhi High Court comprising of Justice Badar Durrez Ahmed and Justice Rajiv Shikader gave a milestone judgment on 18th April, 2009, in the case of Home Solution Retail India Ltd and Others Vs. UOI and Others (2009-TIOL-
INTRODUCTION:- Interchange of services between the Associated Enterprise had been a tax avoidance tool in the hands of the various enterprises. A practice was developed in the assessees to make book adjustments and the revenue was only recognized in
GOODS TRANSPORT AGENCY AND SERVICE TAXBy CA. Srikantha Rao T The levy of service tax on the services of transport of goods by road in its present form has been in force with effect 01.01.2005. The scheme calls for payment of service tax on freight
CA Rajesh Bagrecha, FCA., DISA(ISA)CA Pavan Jain S, Bcom (TPP), ACA.Introduction: The concept of CENVAT credit was introduced with an intention to avoid cascading effect of taxes. The Central Value Added Tax [CENVAT] allows the credit of the duty pai
Outdoor Catering ServiceBy CA. Madhukar N Hiregange& CA.Srikantha Rao TIn this article we examine the taxable service category of Outdoor catering in terms of the definition, the activities liable and the issues which arise in seeking to tax this cat
Budget Amendments- Service Tax – 1st September 2009CA Madhukar N Hiregange & CA Vinay K.V. It is the practice followed in every budget by our Honorable Finance Minister to expand the scope (coverage) by introducing new categories of
“A Bird’s eye view on Service Tax Proposals in the Union Budget 2009-10” - - APURVA
Introduction1. The Central Board of Excise and Customs (CBE&C) has come out with the Service Tax Return Preparer (STRP) Scheme, 20091 to sort out the problem of unemployment prevailing in the country. To pave way for the Scheme, section 71 was i
Budget 2009 (2) · The rate of service tax remain unchanged · Basic duty of import remain unchanged· CST rate has been remain unchanged· GST comes in 2010 Service Tax Introduction of New Ser
TRANSPORT OF GOOD BY ROAD(w.e.f 01-01-2005 Nofn. No. 33/2004, 34/2004, 35/2004 dt 03-12-2004) Scope: Goods Transport Agency: Means “any person” who provides services in relation to transport of good by Road and issues note, by whatever n
LIVE Course on Foreign Exchange Management Act (FEMA)(with recording)
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