Dear Sir,
One of our clients paying Service tax on billing basis i.e. he paid whatever he service tax charged on previous month billing irrespective of receipts of bills payment..
(He is paying service tax on monthly billing i.e. at the end of month he calculate service tax on previous months billing and same depositing to Department.)
When i audited clients accounts i faced some problem:-
1. Payment of Service tax:-
As per service tax Act, there is no Specific Rule/Section that service tax can be paid on Billing. As per Act it will considered Advance Payment of Service tax as per Rule 6 of service tax Rule, 1994. If we paid Advance service tax we are required to give details of Advance payment and adjustment in Return of Service tax as per section 70.
Details of such adjustment and reason their of should be intimated to Jurisdictional Range Superintendent with in 15 days.
However Clients had not taken any apporval and no adjustment shown in his return.
2. When he write of any debtors bill he also write back service tax amount charged on bill at the time of billing irrespective period of bill.(Although he had been paid service tax at the time of Billing on the same bill but now he is taking credit at the time of write back of bill)
3. He is taking 100% Cenvat credit on input service received by him on Payment of service.
Please suggest on the above all three matter . Is it can be carried over or not in future (as per clients in this field every service provider following this practice)
Thanks & Regards
Kamal
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Please let me know if a Housing Society can charge 100% non-occupancy charges. Are there any exceptions to the Supreme Court judgement upholding Maharashtra notification of 2001 that non-occupancy cannot be more than 10% of the service charges.
The complainant had lodged a FIR under section 498 A and 306 against the son-in-law on 16/6/09.The accused was in police custody from 16th to 18th June and then shifted to JC.He got a bail order from HC on 22nd July 2009 and he is on bail till date.The chargesheet hasnt been filed yet.The complainant wants to withdraw the case and wants to know the legal process to undertake to complete the withdrawal. How long does the process generally take?Please help.
i was married in 1989 and after 1999 i am staying seperate along with my parents. since last 10 yrs of seperation with my wife and the case already filed since last 9+ yrs. we both have already agreed for mutual divorce in april 2009. but we are find that the regular due court procees is very time consuming and confusing as since last 6 month no proper approach for immediate settlement procedure is observed by us.
i want to know that is there any effective procedure or out of court settlement which will allow us decree in reasonable short period of say 1 month or less.
please guide us, we will be highly obligued
Dear Sir,
My father inherited agriculture land in 1952. Later he transferred about 14 Acres to my mother. On the death of my mother the land was divided between sons & daughters equally in 1982 and mutation was done in revenue records. My 2 sisters later on trnsferred it back to my father vide family settlement decree in Distt Court in 1991. Mutation was not done & the land continued in the name of my sisters in Patwari records till to-day.My father expired in 1999. Cultivation continued on joint basis ( i.e. partition was NOT done) and we kept on drawing our respective shares of income. My one sister also started drawing her share after demise of our father. Initially our youngest brother with whom our father was satying & who is very close to the village, was managing it jointly. Later two of us brother satrted independent cultivation of our share. For some yrs my one sister kept getting her theka share but about 4-5 yrs ago my youngest brother stopped giving her share. Now he has produced an unregistered WILL of our father (which probably is fictitious) in his own favourstating that all properties will be inherited by him & hence he says that he will not give share to our sister. The land is still in the name of my sister in Patwari records. My sister has filed a case to get possession of her share, which is pending. My questions are---
a.Can my younger brother legally claim
that since as per the WILL he will
inherit all properties of our father,
he will NOT give share to our sister,
even though the mutation was not done
in favour of our father after the decree
and the land continues to be in the
name of our sister ?
b.Can my younger brother get the land
mutated in his name or in our father's
name now without the consent of our
sister ?
c.After how many yrs the such a decree
becomes void (if mutation has not been
done) i.e. the decree cannot be enforced
legally ? Can you please quote the
relevant Sec of the Limitation Act, as
per which it is void & NOT enforceable ?
Sincerely Yours
Major Bhupal Singh ( Retd.)
Dear Sir,
My father inherited agriculture land in 1952. Later he transferred about 14 Acres to my mother. On the death of my mother the land was divided between sons & daughters equally in 1982 and mutation was done in revenue records. My 2 sisters later on trnsferred it back to my father vide family settlement decree in Distt Court in 1991. Mutation was not done & the land continued in the name of my sisters in Patwari records till to-day.My father expired in 1999. Cultivation continued on joint basis and we kept on drawing our respective shares of income. My one sister also started drawing her share after demise of our father. Initially our youngest brother with whom our father was satying & who is very close to the village, was managing it jointly. Later two of us brother satrted independent cultivation of our share. For some yrs my one sister kept getting her theka share but about 4-5 yrs ago my youngest brother stopped giving her share. Now he has produced an unregistered WILL of our father (which probably is fictitious) in his own favourstating that all properties will be inherited by him & hence he says that he will not give share to our sister. The land is still in the name of my sister in Patwari records. My sister has filed a case to get possession of her share, which is pending. My questions are---
a.Can my younger brother legally claim
that since as per the WILL he will
inherit all properties of our father,
he will NOT give share to our sister,
even though the mutation was not done
in favour of our father after the decree
and the land continues to be in the
name of our sister ?
SBI shows on its site that no transaction charges taken for MULTY CITY CHEQUE facility. Actually they charge Rs.25 per transaction. Isn't it cheating with common peiple? What can we do ?
My wife filed for Divorce and me for RCR in Family Court, and both cases have been posted for counselling on same date. I was absent for first two counselling dates but counselling again posted for november. What she can do if I countinously absent for more than three counselling sessions? Can she ask the court to get the counselling phase cancelled and proceed to trial? As I already filed for RCR, is it possible for me to tell the court that I'm not interested in counselling and so move to trial phase? Can court take any decision without trial just because i'm not appearing for counselling? Actually now i'm not interested/ready for counselling but want to proceed the case to decide the matter on merit. So, what should I do? please help.
Fraud on Trade mark vis-a-vis India
sir,
i am persuing II yr. LLm in IPR & have to write on Fraud on TM in Indian Contxt. However, find it difficlt to search on the same. pls if any body cld help me to find out legal provision on the same & recent judjment frm our Judicry.