Articles by Rishabh

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Principles emerging from recent Advance Rulings on the term 'Intermediary' under Place of Provision of Services Rules

  Rishabh    24 May 2016 at 10:49

The Place of Provisions of Service (POPS) Rules, 2012 is the thin line which divides taxability and non-taxability under the Service Tax Law. These rules were aimed to consolidate the endlessly dispute on the Export of Services and Import of Service



KVAT: Settling the dust on the Input Tax issue

  Rishabh    19 May 2016 at 10:49

The Value Added System of Taxation of Goods was introduced in order to address the issue of multiplicity of taxes and cascading effect of such taxes in the transaction chain. In the erstwhile single point taxation, goods which underwent any manufact



Service Tax - Place of Provision of Service Rules: Analysis

  Rishabh    07 August 2012 at 11:52

The negative list of taxing services has hailed complexities in determination of the jurisdiction of the statute for taxation of services. The emphasis for taxing services is on the provision of services in the taxable territory. However, due to