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Queries Participated

S. Krishnamoorthy   20 June 2009 at 12:42

Restriction on the no. of trainees engaged

The ESIC authorities have quoted Madras High Court Judgment in "PTC Vs Appellate Authority" dated 1975 that the under the Model Standing Orders the no. of apprentice/trainees to be engaged in an establishment should not exceed 5%. If exceeds, the trainees will be treated as employees and ESI subscription should be paid. Can any of the friends help in finding out the details of the judgment and the context in which this was made?
Commonsense dictates that there cannot be any restriction in the no. of trainees to be engaged in an establishment.
Thank you.

S. Krishnamoorthy   25 May 2009 at 10:31

Time Limit for disposal of Show Cause Notice

Can any of the friends advise whether there is any time limit for the disposal of show cause notice issued by the Service Tax Commissioner? Is any order to be issued by them for dropping the SCN?

S. Krishnamoorthy   16 December 2008 at 20:49

TDS - at reduced rate

My company has been the service provider for a MNC Bank. The bank deducted the TDS on our bills at the normal rate of 2+%. This year they have been deducting the TDS at enhanced rate of 12+%. Consequently, the TDS on receipts and the advance tax paid by us will be more than the tax liability. This necessitates huge refund by the IT department. Can we approach the ITDept to permit the deduction of TDS at a lesser rate so that in the remaining months the TDS amount would be less and would also reduce the refund liability by the IT dept. If yes, what is the procedure? To whom to approach? Is there any format or form prescribed for the purpose? I shall be grateful for a reply.
S. Krishnamoorthy

S. Krishnamoorthy   22 October 2008 at 19:10

Service tax on postage franked

Postage is defined in Indian Post Office Act as "duty for transmission of mail by the Postal Department". Just like Customs Duty. Is Service Tax due on postage?
S. Krishnamoorthy

S. Krishnamoorthy   22 October 2008 at 19:09

Service tax on postage franked

Postage is defined in Indian Post Office Act as "duty for transmission of mail by the Postal Department". Just like Customs Duty. Is Service Tax due on postage?
S. Krishnamoorthy

S. Krishnamoorthy   13 March 2008 at 08:44

ESI contribution - Trainees -

Can any one let me know whether there are any legal verdicts to treat "trainees" as "employees" within the meaning of ESI Act?
The Supreme Court of India has held that under the model standing orders, apprentices are "trainees" and they are not "employees".
S. Krishnamoorthy