Service Tax On Equipment Leasing And Hire-Purchase - Whether Un-Constitutional ?
Surender Kumar Jain
This article makes a comprehensive analysis of the decision of the High Court in Kerala Non-banking Finance Companies Welfare Association v. Union of India [2009] 20 STT 1, wherein a recent issue as to : whether charging of service ...
Goods And Service Tax - A Consumption Based Destination Tax
V. Gangadharan
The Goods and Service Tax (GST), a landmark in the history of tax reforms, after the implementation of VAT, has started its journey by the Finance Minister's public endorsement of the dual GST model.
The dual GST model will comprise o...
Non-Indication Of Service Tax In Bill - An Analysis
M. Govindarajan
Whenever a service is brought into the service tax net, the service provider is liable to levy service tax on the service provided by him and to pay the service tax so collected from the service receivers. The Service Tax Rules make it ...
Service Tax – Budget Highlights 2009
Monarch Bhatt
The glimpse of service tax proposals forms the subject- matter of this article.
Nothing is certain but death and Tax- Benjamin Franklin
1. Economy may be good or bad, there may be any progress or not, there may be development or no...
Major Changes In Indirect Taxes
V. S. Datey
1. Budget 2009 was presented before Parliament on 6-7-2009. The major changes in indirect taxes are summarised below:
2.1- No change in existing rate of service tax - Existing rate of service tax of 10 per cent continues unchanged.
2...