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Articles by CA Roopa Nayak

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Explaining Development Right under JDA and it's GST Implications

  CA Roopa Nayak    10 September 2018 at 10:57

BackgroundIn joint development agreement (JDA), the landlord enters into arrangement whereby developer is allowed to enter into the land or the possession is ha..



Taxation of Branch Offices in India and GST on Services

  CA Roopa Nayak    06 September 2018 at 11:04

BackgroundGST is levied on supply of goods/services. Goods is defined as every kind of moveable property�.. Service is defined as anything other than goo



GST on construction done for landlords under Joint Development Agreement

  CA Roopa Nayak    04 September 2018 at 11:36

BackgroundIn the real estate sector, joint development agreements or JDA, are entered into by which the land owners with developers. The land owners may not be ..



Employee recoveries and Service tax

  CA Roopa Nayak    17 June 2016 at 11:01

It is to be noted that service provided by employees of the company (who are under employment with the Company) are governed by the exclusion clause contained in the definition of �Service�



Service Tax Implications of Composite contract

  CA Roopa Nayak    11 June 2016 at 12:33

Service Tax Implications of Composite contractCA Madhukar N. Hiregange& CA Roopa Nayak In this article we look at the validity of service tax levy on composite contracts comprised of value of land +goods + construction. This is in the



Cenvat Credit on Construction, Repairs & Works contract Services

  CA Roopa Nayak    08 June 2016 at 11:16

IntroductionCenvat Credit is a beneficial scheme wherein the duty paid at earlier stage on inputs and input se



Service Tax Implications of Plotted Development

  CA Roopa Nayak    08 June 2016 at 11:16

CA Madhukar N. Hiregange&CA Roopa Nayak In this article we would examine what would be the effect of some services activity conducted in the course of a sale of immovable property in general and development of plots in particular. Conse



Facing Summons under Central Excise / Service tax

  CA Roopa Nayak    07 June 2016 at 10:40

CA Madhukar N.Hiregange & CA Roopa Nayak BackgroundThe issuing of summons under central excise or service tax is viewed with a lot of fear due to lack of awareness and uncertainty by assesses. Under Section 14 [applicable in service tax vide sect



Cost sharing by companies and service tax

  CA Roopa Nayak    24 May 2016 at 10:49

BackgroundA group company could procure resources such as server space, software licenses, office space and various other facilities from vendors. When a company say Co Aof Karnataka procures such



Impact of Krishi Kalyan Cess - Service tax

  CA Roopa Nayak    23 May 2016 at 10:40

Krishi Kalyan Cess Service tax rate has been proposed to increase from 14.50% to 15% from 1st June to finance and promote initiatives to improve agriculture.




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