Will I get Solved Costing FM paper of June 2009...

A C& F agent is moving export cargo from factory to airport.the terms are EXworks basis and he should collect all the charges from his counterpart sitting aborad. Will he be liable to charge ST under GTA from his foreign agent? still the 75% abatement available?

will there be holidays between ipcc exams

All courses like ISA, IRM etc. are for members.

Are there any short term courses (say 6 mths to 1 yr)conducted by ICAI for CA students who have not yet cleared Final Exam but have completed articleship?

we are payor for services received from USA company and we are paying royalty so at time of paying royalty do we need to reduce service tax from royalty ???(I donot mean TDS)
so is ther any DTAA agreement with USA for dedudtion of service tax on royalty paid??
please give me link of DTAA ..........

Dear Sir

Let's start with an e.g. Suppose there has been bill raised on M/s XYZ for providing service i.e. Service Charge Rs. 5000 and Service tax @10.30 (i.e. Rs.515)

Total billed amount Rs.5515

Question :- How it would appear in Books of Accounts on Accrual basis.

and if you are thinking of the following entry :

M/s XYZ Dr. Rs. 5515
TO Service Charges A/c Rs. 5000
To Service Tax Receivable/Payable Rs.515

By doing this, we booked service tax by that amount which we have not received actually.

But as we know service tax is payable on receipt basis and on the actually received amount. And suppose, M/s XYZ pays only Rs. 5000 as full n final settlement. Now we have to calculate Service tax back i.e. assuming service tax is included in Rs. 5000. and service tax comes to be Rs.Rs.467 instead of Rs.515

How this would be treated in books of accounts maintained on accrual basis of accounting.

Pls correct me.

Thanks in advance..

Raj

Interest paid for late payment of TDS is allowed as Income Tax Act. If not under which section it is disallowed.

can u tell me is Guidance note on Expenditure on Preconstuction period become obsolete?

Can any one please explain me what is transfer pricing, and where is it included and used when? what is double taxation relief? Can any one please explain me in detail everything related to this? Thank you.

tell me please what is gdr and adr?