Articles by CA.Manindar Kakarla

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GST implications on revenue share under Adsense online advertising of Google

  CA.Manindar Kakarla    12 August 2017 at 13:02

GST Implications on AdSense Revenue shared by Google to website publishers or content up loaders are analysed



Key Legal Issues under the GST Constitutional Amendment Act

  CA.Manindar Kakarla    14 October 2016 at 16:02

Introduction:The Constitution (One Hundred and First Amendment) Act, 2016 (hereinafter referred to as �GST Constitutional Amendment Act) is been recently



A to Z of Swachh Bharat Cess

  CA.Manindar Kakarla    08 December 2015 at 16:58

Introduction:With a view to source funds for Swachh Bharat initiative, Section 119 of Finance Act, 2015 is intro



Service tax on reimbursable expenditure - Paradox rejuvenated

  CA.Manindar Kakarla    08 July 2015 at 10:30

INTRODUCTION:Incurring of reimbursable expenditure by service provider during the course of providing his services and service receiver subsequently reimbursing them is the inevitable business expediency in certain service sectors. Inclusion of this



Service Tax Rate - Section 67A vs point of taxation rules

  CA.Manindar Kakarla    06 May 2015 at 10:42

Change in Service Tax Rate � Section 67A vs Point of Taxation Rules.CA. Manindar KakarlaIntroduction:The Finance Budget 2015, has proposed to increase the effective rate of service tax from 12.36% to 14% for all taxable services. The increased



The Row over Constitutional Validity of Service Tax on Restaurant Services

  CA.Manindar Kakarla    17 November 2014 at 10:35

Introduction:Constitutional validity of service tax levy on restaurant services has turned out to be one of the contentious issues. This issue has its origin somewhere in early



Auxiliary Educational Services - Butchered by Rationality

  CA.Manindar Kakarla    09 August 2014 at 11:52

Introduction:Budget 2012 has extended a great benefit to educational institutions by providing exemption for renting and auxiliary educational services provided to or b



Service Tax Implications on Auxiliary Educational Services of Educational Institutions

  CA.Manindar Kakarla    10 September 2013 at 11:42

Service Tax Implications on Auxiliary Educational Services of Educational Institutions Introduction: As everyone are aware that services provided by educational institutions by way of pre-school education, higher secondary school and education as



FAQ Guide for Filling ST3 Returns

  CA.Manindar Kakarla    09 April 2013 at 11:42

A Guide to e-filling of ST3 Returns By. CA. Kakarla Manindar Introduction: There are two types of e-filing of ST3 returns. One is filling of information in the downloaded excel utility then converting excel utility file into xml format and uploa



Cenvat Credit of Construction services used for Renting services

  CA.Manindar Kakarla    16 February 2013 at 16:40

CENVAT CREDIT OF CONSTRUCTION SERVICES USED FOR PROVIDING RENTING OF IMMOVABLE PROPERTY SERVICES A HOSTILE DISCRIMINATION CA. Manindar : Levy of ser