Articles by CA Pawan Kumar
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How to adjust excess service tax payments
CA Pawan Kumar 20 June 2013 at 11:45According to the Proviso of sub-rule (1) of Rule 6 of the Service Tax Rules, 1994 reads, Provided also that the service tax on the value of taxable s
A brief on calculation of revenue in case of real estate developers
CA Pawan Kumar 17 June 2013 at 11:56BackgroundThe term 'real estate' refers to land as well as building. This Guidance Note issued by the ICAI has recommended principles for recognition of revenue aris
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