Author: Dr. Makarand Raghunath Sakhalkar
Publisher: Lulu.com
ISBN: 1387483781
Category : Education
Languages : en
Pages : 220
Book Description
Based on recommendations made by Chelliah Committee on Tax Reforms, Service Tax was introduced for the first time in the year 1994. It is a Union levy, with a selective approach, whereby it is applicable to selected categories of services and not to all the services.The system of levy and collection of Excise Duties on goods is in existence since 1944 under Central Excise Act 1944. However, the concept of levy and collection of Service Tax on paid services was introduced in India for the first time in 1994 by the then Finance Minister Dr. Manmohan Singh. It is a tax levied on the transaction of certain specified services by the Central Government under the Finance Act, 1994. It is an indirect tax, which means that normally the service provider pays the tax and recovers the amount from the recipient of taxable service.
A Study of Service Tax in India and its Analysis
Author: Dr. Makarand Raghunath Sakhalkar
Publisher: Lulu.com
ISBN: 1387483781
Category : Education
Languages : en
Pages : 220
Book Description
Based on recommendations made by Chelliah Committee on Tax Reforms, Service Tax was introduced for the first time in the year 1994. It is a Union levy, with a selective approach, whereby it is applicable to selected categories of services and not to all the services.The system of levy and collection of Excise Duties on goods is in existence since 1944 under Central Excise Act 1944. However, the concept of levy and collection of Service Tax on paid services was introduced in India for the first time in 1994 by the then Finance Minister Dr. Manmohan Singh. It is a tax levied on the transaction of certain specified services by the Central Government under the Finance Act, 1994. It is an indirect tax, which means that normally the service provider pays the tax and recovers the amount from the recipient of taxable service.
Publisher: Lulu.com
ISBN: 1387483781
Category : Education
Languages : en
Pages : 220
Book Description
Based on recommendations made by Chelliah Committee on Tax Reforms, Service Tax was introduced for the first time in the year 1994. It is a Union levy, with a selective approach, whereby it is applicable to selected categories of services and not to all the services.The system of levy and collection of Excise Duties on goods is in existence since 1944 under Central Excise Act 1944. However, the concept of levy and collection of Service Tax on paid services was introduced in India for the first time in 1994 by the then Finance Minister Dr. Manmohan Singh. It is a tax levied on the transaction of certain specified services by the Central Government under the Finance Act, 1994. It is an indirect tax, which means that normally the service provider pays the tax and recovers the amount from the recipient of taxable service.
Goods and Services Tax in India
Author: R. Kavita Rao
Publisher: Cambridge University Press
ISBN: 1108473962
Category : Business & Economics
Languages : en
Pages : 217
Book Description
Studies the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977.
Publisher: Cambridge University Press
ISBN: 1108473962
Category : Business & Economics
Languages : en
Pages : 217
Book Description
Studies the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977.
CONTEMPORARY RESEARCH IN COMMERCE & MANAGEMENT, VOLUME – 1
Author: Sruthi S
Publisher: RED'SHINE Publication. Pvt. Ltd
ISBN: 939323986X
Category : Antiques & Collectibles
Languages : en
Pages : 292
Book Description
Publisher: RED'SHINE Publication. Pvt. Ltd
ISBN: 939323986X
Category : Antiques & Collectibles
Languages : en
Pages : 292
Book Description
Proceedings of the National Seminar on Direct and Indirect Tax Laws—An Overview (DITBCS–2017)
Author: Dr. K.S. Lakshmi
Publisher: Allied Publishers
ISBN: 9387380254
Category : Law
Languages : en
Pages : 168
Book Description
The seminar was conducted to highlight the vital role of Direct and Indirect Taxes: • In mobilizing revenue for the government and being progressive in nature, helps to remove disparities in income. • To inculcate a platform where the experts, delegates, academicians as well as the student community, can interact and exchange their ideas and knowledge pertaining to the emerging issues and challenges in the field of Direct and Indirect Taxes. • To promote economic growth, generate employment opportunities and create economic stability.
Publisher: Allied Publishers
ISBN: 9387380254
Category : Law
Languages : en
Pages : 168
Book Description
The seminar was conducted to highlight the vital role of Direct and Indirect Taxes: • In mobilizing revenue for the government and being progressive in nature, helps to remove disparities in income. • To inculcate a platform where the experts, delegates, academicians as well as the student community, can interact and exchange their ideas and knowledge pertaining to the emerging issues and challenges in the field of Direct and Indirect Taxes. • To promote economic growth, generate employment opportunities and create economic stability.
Metamorphosis -Service Tax To Goods Services Tax
Author: Monish Bhalla
Publisher: Monish Bhalla
ISBN:
Category : Business & Economics
Languages : en
Pages : 1200
Book Description
2006 to 2017 for 11 long years the Author wrote a weekly column in the leading English daily DNA- “Service Tax Simplified” Every week a recent burning issue, a new current problem and the challenge for finding a solution. A solution which had to be simple, in lucid, layman language. Many of his professional colleagues asked him why he gives a free solution in public!! What he achieve in giving free advice? And His response–A SMILE ! Because that’s what he give to his readers when they find their solutions, a smile on their tense faces. If his articles have brought back the smiles on the reader’s faces, if his articles have assisted them to resolve their service tax issues with the department, without spending a penny; if many articles have enriched the knowledge of his learned friends-chartered accountants, consultants, tax professionals and his friends working with the service tax department, then my efforts have been awarded. He has learned that Life is a journey, a journey with no destination. It is this voyage one needs to learn to enjoy. As you read this compilation of over 450 articles, you will experience the evolution of service tax, as if a small caterpillar has metamorphosed into a butterfly.
Publisher: Monish Bhalla
ISBN:
Category : Business & Economics
Languages : en
Pages : 1200
Book Description
2006 to 2017 for 11 long years the Author wrote a weekly column in the leading English daily DNA- “Service Tax Simplified” Every week a recent burning issue, a new current problem and the challenge for finding a solution. A solution which had to be simple, in lucid, layman language. Many of his professional colleagues asked him why he gives a free solution in public!! What he achieve in giving free advice? And His response–A SMILE ! Because that’s what he give to his readers when they find their solutions, a smile on their tense faces. If his articles have brought back the smiles on the reader’s faces, if his articles have assisted them to resolve their service tax issues with the department, without spending a penny; if many articles have enriched the knowledge of his learned friends-chartered accountants, consultants, tax professionals and his friends working with the service tax department, then my efforts have been awarded. He has learned that Life is a journey, a journey with no destination. It is this voyage one needs to learn to enjoy. As you read this compilation of over 450 articles, you will experience the evolution of service tax, as if a small caterpillar has metamorphosed into a butterfly.
Contract Research and Manufacturing Services (CRAMS) in India
Author: Milind Antani
Publisher: Elsevier
ISBN: 1908818166
Category : Medical
Languages : en
Pages : 251
Book Description
The field of contract research and manufacturing broadly encompasses those services in the pharmaceutical and biotechnology sectors that require extensive research and development and large-scale manufacturing facilities. The field has great potential for growth in the Indian outsourcing industry, which is world-renowned for its provision of cheap and highly-skilled services. Contract research and manufacturing services (CRAMS) in India provides a detailed account of the current scenario in India and the advantages that the Indian outsourcing industry can offer in the field of CRAMS. Following an overview of the services and their emergence in India, chapters in the book begin by discussing the legal and regulatory scenario and major concerns and issues. In the latter part of the book, topics covered include service agreements, dispute resolution and contract negotiations, followed by a discussion of the outlook for CRAMS in India and some concluding remarks. Several appendices are included, offering a list of major players in the field and various forms for use in licence applications. - Simple and accessible presentation using tables, charts and diagrams - Practical tips from leading practitioners - Inclusion of relevant case laws and other legal considerations
Publisher: Elsevier
ISBN: 1908818166
Category : Medical
Languages : en
Pages : 251
Book Description
The field of contract research and manufacturing broadly encompasses those services in the pharmaceutical and biotechnology sectors that require extensive research and development and large-scale manufacturing facilities. The field has great potential for growth in the Indian outsourcing industry, which is world-renowned for its provision of cheap and highly-skilled services. Contract research and manufacturing services (CRAMS) in India provides a detailed account of the current scenario in India and the advantages that the Indian outsourcing industry can offer in the field of CRAMS. Following an overview of the services and their emergence in India, chapters in the book begin by discussing the legal and regulatory scenario and major concerns and issues. In the latter part of the book, topics covered include service agreements, dispute resolution and contract negotiations, followed by a discussion of the outlook for CRAMS in India and some concluding remarks. Several appendices are included, offering a list of major players in the field and various forms for use in licence applications. - Simple and accessible presentation using tables, charts and diagrams - Practical tips from leading practitioners - Inclusion of relevant case laws and other legal considerations
GST Guide for Students
Author: Ca Vivek Kr Agrawal
Publisher:
ISBN:
Category :
Languages : en
Pages : 126
Book Description
This book is specially for Beginners and Students who wants to have comprehensive knowledge about GST.Book contains more than 100 examples to make the reader understand about the new tax law in a very easy and clear manner.Book is not overloaded with too many stuff but has been kept simple with diagram and question answer patter. Language is too easy and topics are kept simple for the learner to have easy understanding.Broadly all the topic has been covered namely - Basic, CGST, SGST, IGST, Registrations, Time Value & Place of Supply, Input Tax Credit, Payments, Invoicing, Accounts & Records, Reverse Charge, TDS TCS, Composition Scheme, Return filing, Job Work, Refunds, Penalty, Assessments, Appeal and related provisions.Book is written by Vivek Kr Agrawal, who is a practicing CA and qualified Lawyer. He is having more than 10 years of knowledge in the taxation field. He is associated with various Management Institutes and delivers lectures on Taxation.
Publisher:
ISBN:
Category :
Languages : en
Pages : 126
Book Description
This book is specially for Beginners and Students who wants to have comprehensive knowledge about GST.Book contains more than 100 examples to make the reader understand about the new tax law in a very easy and clear manner.Book is not overloaded with too many stuff but has been kept simple with diagram and question answer patter. Language is too easy and topics are kept simple for the learner to have easy understanding.Broadly all the topic has been covered namely - Basic, CGST, SGST, IGST, Registrations, Time Value & Place of Supply, Input Tax Credit, Payments, Invoicing, Accounts & Records, Reverse Charge, TDS TCS, Composition Scheme, Return filing, Job Work, Refunds, Penalty, Assessments, Appeal and related provisions.Book is written by Vivek Kr Agrawal, who is a practicing CA and qualified Lawyer. He is having more than 10 years of knowledge in the taxation field. He is associated with various Management Institutes and delivers lectures on Taxation.
Evolution of Goods and Services Tax in India
Author: R. Kavita Rao
Publisher: Cambridge University Press
ISBN: 1108631746
Category : Law
Languages : en
Pages : 220
Book Description
Goods and Services Tax (GST) was implemented in India in July 2017, after four decades of protracted deliberations amid critical socio-economic and political challenges. GST is a comprehensive multistage value added tax (VAT) on goods and services where both central and state governments share the same tax base. Finding a suitable design for GST that encompasses taxes from both the centre and the state tax brackets makes the Indian GST unique among GST implemented in other federal countries. This book is a study of the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977. It studies the following issues on GST: a) inclusion and exclusion of taxes, b) finding a suitable mechanism to handle inter-state transactions, c) finding revenue neutrality of the tax reform, d) providing compensation to states for any possible loss of revenue due to its adoption, and e) possible scope for coordination in GST administration.
Publisher: Cambridge University Press
ISBN: 1108631746
Category : Law
Languages : en
Pages : 220
Book Description
Goods and Services Tax (GST) was implemented in India in July 2017, after four decades of protracted deliberations amid critical socio-economic and political challenges. GST is a comprehensive multistage value added tax (VAT) on goods and services where both central and state governments share the same tax base. Finding a suitable design for GST that encompasses taxes from both the centre and the state tax brackets makes the Indian GST unique among GST implemented in other federal countries. This book is a study of the evolution of GST in India since the Report of the Indirect Taxation Enquiry Committee of 1977. It studies the following issues on GST: a) inclusion and exclusion of taxes, b) finding a suitable mechanism to handle inter-state transactions, c) finding revenue neutrality of the tax reform, d) providing compensation to states for any possible loss of revenue due to its adoption, and e) possible scope for coordination in GST administration.
The Revenue Administration Gap Analysis Program
Author: International Monetary
Publisher: International Monetary Fund
ISBN: 1513577174
Category : Business & Economics
Languages : en
Pages : 38
Book Description
It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.
Publisher: International Monetary Fund
ISBN: 1513577174
Category : Business & Economics
Languages : en
Pages : 38
Book Description
It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.
Introductory Macroeconomics for Class 12 | CBSE (NCERT Solved) | Examination 2023-2024 | By TR Jain & VK Ohri
Author: TR Jain and VK Ohri
Publisher: VK Global Publications
ISBN: 9356122105
Category : Business & Economics
Languages : en
Pages : 586
Book Description
Restructured and revised in sync with the revised syllabus & updated guidelines by the CBSE board. A gist of major modifications: Brain Teaser blocks to test logical clarity and implication based learning. Test Your Understanding blocks to promote application, analysis & evaluation of concepts. Basic Numericals following hand-holding approach for budding economists. Categorisation & sub-classification of numericals for easy identification of nature of problem. HOTS: Each chapter is splashed with HOTS to promote clarity of the basics and provide some food for thought to the avid readers. ‘Did You Know’ blocks are provided in each chapter to highlight the significance of core concepts. Wide variety of questions: A wide variety of questions patterned along the CBSE released Sample Question Paper (2023) have been incorporated in each Chapter. The category of questions incorporated are: Competency-Based Learning: Objective Questions: Multiple Choice Questions Fill in the Blanks True-False alternatives Choose the Correct Pair of Statements/Identify the Correct Sequence of Alternatives One Liners: Answer with Reason Competency Based Learning: Data/Picture Based & Case-Study Based Questions Data/Picture Based Questions, Case-Study Based Questions Competency Based Learning: Descriptive Questions: Very Short Answer Type Questions HOTS & applications Analysis & Evaluation NCERT questions (with hints to answers) Miscellaneous Questions and Reference to the Text for Answers Solved Numericals Unsolved Numericals We have also added sample projects patterned along the latest CBSE format for the reference of the students. Sample Paper by “VK Global Study Group” based on the specimen paper woven along the same structure and blueprint as suggested in the CBSE released Sample Question Paper-2023 has been included. Harmony and Synchronisation: To maintain clarity of thought; the information in our book has been compiled and presented in a step by step manner so that students are able to comprehend things better. Comprehensive and elucidative tabular and diagrammatic presentation via flow charts etc. have been done wherever necessary.
Publisher: VK Global Publications
ISBN: 9356122105
Category : Business & Economics
Languages : en
Pages : 586
Book Description
Restructured and revised in sync with the revised syllabus & updated guidelines by the CBSE board. A gist of major modifications: Brain Teaser blocks to test logical clarity and implication based learning. Test Your Understanding blocks to promote application, analysis & evaluation of concepts. Basic Numericals following hand-holding approach for budding economists. Categorisation & sub-classification of numericals for easy identification of nature of problem. HOTS: Each chapter is splashed with HOTS to promote clarity of the basics and provide some food for thought to the avid readers. ‘Did You Know’ blocks are provided in each chapter to highlight the significance of core concepts. Wide variety of questions: A wide variety of questions patterned along the CBSE released Sample Question Paper (2023) have been incorporated in each Chapter. The category of questions incorporated are: Competency-Based Learning: Objective Questions: Multiple Choice Questions Fill in the Blanks True-False alternatives Choose the Correct Pair of Statements/Identify the Correct Sequence of Alternatives One Liners: Answer with Reason Competency Based Learning: Data/Picture Based & Case-Study Based Questions Data/Picture Based Questions, Case-Study Based Questions Competency Based Learning: Descriptive Questions: Very Short Answer Type Questions HOTS & applications Analysis & Evaluation NCERT questions (with hints to answers) Miscellaneous Questions and Reference to the Text for Answers Solved Numericals Unsolved Numericals We have also added sample projects patterned along the latest CBSE format for the reference of the students. Sample Paper by “VK Global Study Group” based on the specimen paper woven along the same structure and blueprint as suggested in the CBSE released Sample Question Paper-2023 has been included. Harmony and Synchronisation: To maintain clarity of thought; the information in our book has been compiled and presented in a step by step manner so that students are able to comprehend things better. Comprehensive and elucidative tabular and diagrammatic presentation via flow charts etc. have been done wherever necessary.